can anybody help me to clear this below mentioned doubt.
suppose assessee not filed ROI u/s 139 and AO not done assessment under sec 143, 144
Then he issues notice
u/s 148 and asks him to furnish the ROI u/s 148
To proceed with assessment u/s 147
So my doubt is what happens if assessee don't file return u/s 148 or if he don't comply with that notice? How further proceedings against the assessee will be initiated...
Then section 234A(1) of income tax act will apply.
if already assessment was done u/s 144/143 , then section 234A(3) will apply
CAclubindia
