Best judgment assessment

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....rnish the return required under section 263(1) or (4) or (5) or (6); or (b) fails to comply with all the terms of a notice issued under section 268(1) or fails to comply with a direction issu....

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....ble by the assessee on the basis of such assessment. (2) The Assessing Officer before making an assessment under sub-section (1) shall, subject to the provisions of sub-section (3), serve a notice ....