Best Judgment Assessment - Section 144

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Full Text of the Document

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.... the following 4 defaults, AO shall make an assessment to the best of his judgement & knowledge 1. Failure to furnish ROI u/s 139(1) and not files u/s 139(4) or u/s 139(5) or Fails to make return Updated return u/s 138(8A) [Amendment made by FA, 2022] 2. Failure to comply with all the terms of a notice issued u/s 142(1). 3. Failure to comply with the direction issued u/s 142(2A) for ge....