Court Rejects Challenges to Finalized Best Judgment Assessments for Non-Filers Ignoring Section 62(2) Remedies.

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....Assessment of non-filers of returns - Default in filing of return - Even after receipt of the impugned orders of assessment, they failed to avail the remedy provided under subsection (2) of Section 62. - Under such circumstances we cannot entertain the challenges raised against the best judgment assessments finalized. - HC....