If a taxable person fails to file the return required under law (under section 39 (monthly/quarterly), or 45 (final return), what legal recourse is available to the tax officer?

If a taxable person fails to file the return required under law (under section 39 (monthly/quarterly), or 45 (final return), what legal recourse is available to the tax officer? https://www.taxtmi.com/acts?id=24546 Failure to file required periodic or final returns prompts a mandatory notice requiring submission within a short period; if the taxpayer does not comply, the tax officer may determine tax liability by way of a best judgment assessment using all relevant material available. en-us Mon, 03 Apr 2017 15:47:26 +0530 Mon, 03 Apr 2017 15:47:26 +0530 TaxTMI RSS Generator If a taxable person fails to file the return required under law (under section 39 (monthly/quarterly), or 45 (final return), what legal recourse is available to the tax officer? https://www.taxtmi.com/acts?id=24546 Failure to file required periodic or final returns prompts a mandatory notice requiring submission within a short period; if the taxpayer does not comply, the tax officer may determine tax liability by way of a best judgment assessment using all relevant material available. Act-Rules Bills Mon, 03 Apr 2017 15:47:26 +0530 https://www.taxtmi.com/acts?id=24546