22 January 2014
In case you have not filed return and you have not replied to notice u/s 142(1) for non filing of ITR. AO can make best judgement assessment to the best of his/her judgement u/s 144.
22 January 2014
Thanks, As you said in answer that if any person is fail to comply to the notice u/s 142(1) but if any person fail to reply to notice u/s 148 than section 144 is applicable or not??