Determination of taxable income - Best Judgment Assessment u/s 144 - AO failed to collect details by...

Determination of taxable income - Best Judgment Assessment u/s 144 - AO failed to collect details by exercising his power in order to determine the fair income of the assessee. He ought to have looked into the earlier and subsequent years details available with the department before determining the income of the assessee. - AT .....

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