Assessment order of income tax

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Sir with due respect I want to know that can the AO has been passed asstt order in the absence of the assessee whereas the assessee never present before the AO and he has not appoint any authorised person.only his brother present before the AO without the consent of the assessee.Thanks
Replies (3)

Yes, he can pass order u/s. 144 of IT act, when  ... assessee

(b)  fails to comply with all the terms of a notice issued under sub-section (1) of section 142  or fails to comply with a direction issued under sub-section (2A) of that section, or

(c)  having made a return, fails to comply with all the terms of a notice issued under sub-section (2) of section 143 .....

Sir AO has been made the assessment order under section 143(3)
No problem AO can scrutinise the return


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