Best judgement assessment

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Full Text of the Document

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.... (ii) comply with a direction issued under section 158;or (iii) make the return in response to notice under section 166;or (b) the assessee fails to regularly follow the method of accounting provided in sub-section (1), or the accounting standards notified under sub-section (2), of section 85;or (c) he is not satisfied about the correctness or completeness of the accounts of the assesse....