Best judgment assessment.

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..... nder section 268(1) or fails to comply with a direction issued under section 268(5); (c) having made a return, fails to comply with all the terms of a notice issued under sub-section 270(8), the Assessing Officer, after taking into account all relevant materials which he has gathered, shall, after giving the assessee an opportunity of being heard, make the assessment of the total income or loss .....

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