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Under what circumstances the Assessing Officer will proceed for making assessment under section 144 i.e. best judgment assessment?

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....axpayer fails to file the return of income as required within the due date prescribed under section 139(1) or a belated return under section 139(4) or a revised return under section 139(5). * If the taxpayer fails to comply with all the terms of a notice issued under section 142(1). Note: section 142(1) deals with the general provisions relating to an inquiry before assessment. Under section 14....

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Under what circumstances the Assessing Officer will proceed for making assessment under section 144 i.e. best judgment assessment?