AO can make best judgement assessment if no return filed. Petitioner didn't pursue case. AO's action valid, favoring revenue.

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....Section 144 empowers the Assessing Officer to proceed with best judgment assessment if the assessee fails to file return. Petitioner appeared through counsel but did not pursue further. AO invoked Section 144 and made assessment on best judgment basis in petitioner's absence. Court held AO's action valid and did not interfere, answering in favor of revenue. Authorities below did not violate Section 145.....