Case laws against Exparte order!!!

Dear Gaurav,

Failure to reply of Notice gives AO the power to do assessment u/s 144 & once it has been done u cannot challenge it on the ground of validity..

Options for u -

1)U HAD REASONABLE CAUSE FOR NOT REPLYING TO THE NOTICE & THE SAME WERE TOLD TO AO BUT HE REFUSED TO ACCEPT..

2) AO has not done assessment properly, i mean the basic principles of assessment were not followed while estimating income, etc.

Validity of best judgment assessment cannot be assailed - A best judgment assessment can only be challenged in an appeal in re­spect of the quantum of income or the quantum of tax as deter­mined by the ITO, and not on the ground of validity of the as­sessment - Gaurishanker Kedia v. CIT [1963] 49 ITR 655 (Bom.).

Thank you!!!