Best Judgment Assessment and Income Escaping Assessment

Neethi V. Kannanth , Last updated: 18 February 2022  
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Best Judgment Assessment under section 144 As per section 144 of the Income Tax Act, 1961, where any person - Fails to make the return required under section 139(1) and has not made a belated return under section 139(4) or revised return under section 139(5) or Fails to comply with all th

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