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Regarding to section 144

This query is : Resolved 
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(Querist)
27 February 2023 If online window is closed for the section 144 then any option is available for that? limitations of time barring is still remaining for this case.
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
28 February 2023 As per section 144, the Assessing Officer is under an obligation to make an assessment to the best of his judgment in the following cases:-
If the taxpayer fails to file the return required within the due date prescribed under section 139(1) or a belated return under section 139(4) or a revised return under section 139(5).
If the taxpayer fails to comply with all the terms of a notice issued under section 142(1).

If you are not satisfied with the assessment, you can file appeal.
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