assessment

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is best judgement is possible after notice u/s 143(2) ???
Replies (1)
  • If you have not furnished your return of income, the Assessing Officer (AO) cannot straight away issue a notice u/s 143(2).  Your AO will first need to issue a notice u/s 142(1), asking you to file your tax return and if you fail to respond to this notice, then the AO will issue a “Best Judgement Assessment” u/s 144 based on the information available to him/her.

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