https://www.taxtmi.com/caselaws?id=9192 Best judgment assessment under section 144 of the Income-tax Act, 1961 is triggered by alternative statutory defaults, not cumulative conditions. The use of "or" in the provision means failure to comply with any one of the specified notices is sufficient to authorise assessment under section 144. Notice under section 142(1) is therefore not a universal precondition where the assessee has already failed to comply with notice under section 139(2). On that reasoning, absence of notice under section 142(1) did not invalidate the assessment, and the question was answered against the assessee. en-us Tue, 21 Nov 1972 00:00:00 +0530 Sat, 20 Jun 2009 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9192 Best judgment assessment under section 144 of the Income-tax Act, 1961 is triggered by alternative statutory defaults, not cumulative conditions. The use of "or" in the provision means failure to comply with any one of the specified notices is sufficient to authorise assessment under section 144. Notice under section 142(1) is therefore not a universal precondition where the assessee has already failed to comply with notice under section 139(2). On that reasoning, absence of notice under section 142(1) did not invalidate the assessment, and the question was answered against the assessee. Case-Laws Income Tax Tue, 21 Nov 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9192