https://www.taxtmi.com/acts?id=48715 Best judgment assessment authorises the assessing officer to determine total income or loss and the sum payable when an assessee fails to file required returns or comply with statutory notices; the officer must consider relevant materials, give the assessee an opportunity of being heard by serving a show cause notice specifying date and time, but that opportunity need not be given where a prior statutory notice has already been issued. en-us Fri, 14 Feb 2025 10:56:10 +0530 Thu, 20 Feb 2025 13:18:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=48715 Best judgment assessment authorises the assessing officer to determine total income or loss and the sum payable when an assessee fails to file required returns or comply with statutory notices; the officer must consider relevant materials, give the assessee an opportunity of being heard by serving a show cause notice specifying date and time, but that opportunity need not be given where a prior statutory notice has already been issued. Act-Rules Bills Fri, 14 Feb 2025 10:56:10 +0530 https://www.taxtmi.com/acts?id=48715