Best judgement assessment ex-parte u/s 144 - The C.B.D.T. has ...
Case Laws Income Tax
September 6, 2012
Best judgement assessment ex-parte u/s 144 - The C.B.D.T. has rightly directed that in case where the return is furnished voluntarily under Section 139 (1), the I.T.O. cannot proceed to make ex parte assessment under Section 144 without serving notice under Section 139 (2) or as the case may be under Section 148. - HC
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