Consequence of Non-Compliance with a notice issued under section 142(1)(i) or u/s 142(1)(ii) or 143(2) or a direction u/s 142(2A).

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....>Consequence of Non-Compliance with a notice issued under section 142(1)(i) or u/s 142(1)(ii) or 143(2) or a direction u/s 142(2A) Failure to comply with the notice u/s 142(1) or to get accounts audi....

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....tion u/s 142(2A) was not because of his fault but negligence or refusal of the auditor, then best judgment assessment shall not be made and the proceedings shall be dropped. * Opportunity of being h....