Best judgement u/s 144

If section 144 is applicble to an asseessee

should he wait for the notice from ITD to come to him

or

he can file the returns by approaching the AO/CIT 

Replies (1)

If it is possible it is better to file the return.

If the time limit has passed, he should request the AO to issue a notice U/s 148, so that he may file the return with required details in his case. 

Before completing the assessment a show cause notice is generally isuued to such assessee.

 

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