https://www.taxtmi.com/acts?id=23207 Where a registered taxable person fails to furnish the required return after service of a notice, the proper officer may make a best judgement assessment of tax liability using all relevant material and issue an assessment order within the prescribed time limit; if a valid return is furnished within thirty days of that assessment order, the order is deemed withdrawn, while liability for interest and late fee remains preserved. en-us Mon, 28 Nov 2016 11:36:02 +0530 Mon, 28 Nov 2016 17:33:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23207 Where a registered taxable person fails to furnish the required return after service of a notice, the proper officer may make a best judgement assessment of tax liability using all relevant material and issue an assessment order within the prescribed time limit; if a valid return is furnished within thirty days of that assessment order, the order is deemed withdrawn, while liability for interest and late fee remains preserved. Act-Rules Bills Mon, 28 Nov 2016 11:36:02 +0530 https://www.taxtmi.com/acts?id=23207