Appeal against order passed u/s 144

Sir,

One of my client has received Order U/s 144 (Best Judgement Asessment) for the F.Y. 2010-11 (A.Y. 2011-12) as the party did not filed his ITR and not respond the subsequent notices. (1st notice received by the asseesee on 08/02/2018)The asseessee did huge transactions in Comodity market so the income assessed @ 2% of total turn over which lead huge tax, Interest and penalties.

Now what is options available to him?

1.can he challenge this order on ground of time limit.

2.Should he have to file appeal U/s 246A.

3. What would be ground of Appeal & Statement of facts which we can convince to the CIT Appeal.

Kindly give me your quick responce and detailed guidance which will be very helpful to me.

Thanks