Best judgment assessment.

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Full Text of the Document

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....ply with all the terms of a notice issued under section 268(1) or fails to comply with a direction issued under section 268(5); (c) having made a return, fails to comply with all the terms of a notice issued under sub-section 270(8), the Assessing Officer, after taking into account all relevant materials which he has gathered, shall, after giving the assessee an opportunity of being he....