Assessment order of income tax

This discussion clarifies whether an Assessing Officer (AO) can issue an income tax assessment order in the absence of the assessee. It explains that an AO can indeed proceed with an assessment under Section 144 of the IT Act if the assessee fails to comply with notices or directions. However, if the assessment is made under Section 143(3), the AO can still scrutinise the return even if the assessee was not personally present, provided certain conditions are met.