The assessing officer after giving the assessee reasonable opportunity of being heard may make the assessment of the total income or loss to the best of his judgment u/s.144 (i.e. Best Judgment Assessment). If assessee fails to make the return u/s.139 (1) and has not made the return u/s.139 (4) being belated return, the assessing officer can exercise his power and do the best judgment assessment. Hence, here assessee gets an opportunity to file belated return before the completion of assessment u/s.144 of the I Tax Act, 1961.

In general practice it is called as Ex-Party case.

 thank you

i have to file refund returns for ay 0809, 0910, 1011 & 1112

As per the provisions of section 139(4) i can file  only ay 1011 and 1112.

How can i file returns for AY 0809 and AY 0910

Originally posted by : Akshata Jagtap
	i have to file refund returns for ay 0809, 0910, 1011 & 1112 As per the provisions of section 139(4) i can file  only ay 1011 and 1112. How can i file returns for AY 0809 and AY 0910

you can ask for permission from CIT for filing returns of back periods, and after permission you can file the same manually. 

Thanks !

can you please provide with a reference section number

Originally posted by : Akshata Jagtap
	i have to file refund returns for ay 0809, 0910, 1011 & 1112 As per the provisions of section 139(4) i can file  only ay 1011 and 1112. How can i file returns for AY 0809 and AY 0910

I think legally you can't file the returns for AY 0809 and 0910....

Originally posted by : Akshata Jagtap
	Thanks ! can you please provide with a reference section number

there is no specific section for belated returns, but the CIT is empowered to allow the assesee to file the returns of back period, if he feels that the reasons put by the assesse are reasonable for non filing of returns of back years.

Penalty under sec 271 may get initiated at the sole discretion of AO

Normally such cases are treated as "concealment of income" and sent to scurtiny.