09 May 2011
sir ,,if the assessee has not filed return of income for 3 years now the assessing officer want to make his assessment but the assessing officer has NO REASON TO BELIEVE that the assessee has escaped income so sir how his assessment will be done?
09 May 2011
If there is no reason to believe that the assessee has escaped income and if the assessee has not filed the returns of income for the concerned years, then there is no purpose of assessment. Alternatively, the AO can ask the assessee to file return of income for the concerned years as a requirement part of assessment, and then complete the assessment on the basis of the returns so filed.
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