https://www.taxtmi.com/caselaws?id=795614 A final assessment prejudicial to a non-resident eligible assessee requires prior service of a draft order under Section 144C, preserving access to the Dispute Resolution Panel; direct finalisation is described as a jurisdictional defect. Best judgment assessment requires the statutory failures to file a return or comply with relevant notices, and cannot rest on non-compliance where the return and substantially responsive submissions were filed. Accepted non-resident status places assessment jurisdiction with International Taxation rather than an officer lacking that jurisdiction in a faceless process. An addition for property investment is unsustainable where records establish duplicate reporting of one transaction and bank and remittance records explain its source. en-us Mon, 20 Jul 2026 00:00:00 +0530 Fri, 24 Jul 2026 08:36:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795614 A final assessment prejudicial to a non-resident eligible assessee requires prior service of a draft order under Section 144C, preserving access to the Dispute Resolution Panel; direct finalisation is described as a jurisdictional defect. Best judgment assessment requires the statutory failures to file a return or comply with relevant notices, and cannot rest on non-compliance where the return and substantially responsive submissions were filed. Accepted non-resident status places assessment jurisdiction with International Taxation rather than an officer lacking that jurisdiction in a faceless process. An addition for property investment is unsustainable where records establish duplicate reporting of one transaction and bank and remittance records explain its source. Case-Laws Income Tax Mon, 20 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795614