What is "best judgment assessment"?

IPCC 1139 views 1 replies

plz explain that in the syllabus of pcc

Replies (1)

Best judgement assessment is completed by the assessing officer under section 144 of IT ACT when the assessing officer is of view that the assesse is not providing information and explanation and it is prejudicial to revenue.He can complete the assessement uder section 144.

 


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