https://www.taxtmi.com/manuals?id=4185 Best judgment assessment under section 144 requires the Assessing Officer to serve a show cause notice when circumstances justify such assessment, consider all relevant material, and, if not satisfied by the taxpayer's responses, after affording an opportunity of being heard, determine total income or loss and the sum payable to the best of his judgment; no separate show cause notice is required if a notice under section 142(1) was earlier issued. en-us Mon, 25 Dec 2023 18:42:00 +0530 Fri, 05 Jan 2024 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4185 Best judgment assessment under section 144 requires the Assessing Officer to serve a show cause notice when circumstances justify such assessment, consider all relevant material, and, if not satisfied by the taxpayer's responses, after affording an opportunity of being heard, determine total income or loss and the sum payable to the best of his judgment; no separate show cause notice is required if a notice under section 142(1) was earlier issued. Manuals Income Tax Mon, 25 Dec 2023 18:42:00 +0530 https://www.taxtmi.com/manuals?id=4185