Best judgement assessment u/s 144 of IT Act
This query is : Resolved
29 February 2020
An assessee had received notice for scrutiny u/s 143(3) of IT Act for AY 2017-18. However, as the Principal Officer was not in town, the assessee inadvertently did not appear before the Assessing Officer and as a result Best Judgement assessment was made and Order was passed u/s 144 of IT Act. Can application for revision of Order be made before the Chief Commission u/s 264 of IT Act or any other section. What is the recourse available to the assessee now to get the case reopened ?
02 March 2020
File appeal before Commissioner of income tax (Appeal) with relevant documents, reason for non appearance before income tax officer and other relevant additional evidences. For any issue you may email me at cabrijesh@yahoo.co.in
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