Best judgment assessment

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....8A)] of that section, or (b) fails to comply with all the terms of a notice issued under sub-section (1) of section 142 ^3[or fails to comply with a direction issued under sub-section (2A) of that section], or (c) having made a return, fails to comply with all the terms of a notice issued under sub-section (2) of section 143, the ^4[Assessing] Officer, after taking into accoun....

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.... of this section as they stood immediately before their amendment by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988), shall apply to and in relation to any assessment for the assessment year commencing on the 1st day of April, 1988, or any earlier assessment year and references in this section to the other provisions of this Act shall be construed as references to those provisions as for the....