Best judgement u/s 144

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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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