What is the procedure adopted for making the assessment under section 144 i.e. best judgment assessment?

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....d are as follows: * If the circumstances justifying best judgment assessment (discussed in previous FAQ) are satisfied, then the Assessing Officer will serve a notice on the taxpayer to show cause why the assessment should not be completed to the best of his judgment. * No notice as given above is required in a case where a notice under section 142(1)​ has been issued prior to the making....