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of <h1>Tax Authorities Gain Power to Estimate Income When Taxpayers Fail to Provide Accurate Financial Information Under Section 144</h1> A legal analysis of best judgment assessment provisions in tax legislation reveals a mechanism enabling tax authorities to estimate taxable income when taxpayers fail to comply with statutory requirements. The provision empowers Assessing Officers to conduct ex parte assessments after providing opportunity for hearing, balancing administrative efficiency with procedural safeguards. The framework protects revenue interests while maintaining fundamental principles of natural justice through structured assessment procedures.
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