plz explain that in the syllabus of pcc
1 Replies
sudhir gautam
(CA Final)
(145 Points)
Replied 15 October 2009
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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