Court Upholds Best Judgment Assessment u/s 144(1) Due to Missing Statement; Rejects Taxpayer's Section 143(3) Challenge.

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....Best judgement assessment - Failure to furnish statement - Applicability of Sub-clause (a) of section 144(1) - No merit in the plea of the assessee that the assessment made under section 143(3) of the Act in the present set of facts is invalid - HC....