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2008 (2) TMI 576 - KARNATAKA HIGH COURTAssessment- The notice under section 143 of the Act was issued and served on the assessee as the assessee had failed to file the return. Section 139(4) of the Act required the assessee to furnish the return within 31 days from the date of issuance of such notice. The assessment of the assessee was completed under section 143, treating the status of the assessee as association of person under section 184(5) of the Act on the ground that there was default committed by the assessee as mentioned u/s 144 of the Act, and the assessee’s claim of remuneration and interest were disallowed. The Commissioner (Appeals) allow the assessee’s appeal but on further appeal by Department, the Tribunal held that the assessing authority was right in treating the assessee as an association of person. Held that- the Assessing officer had not passed a best judgment assessment u/s 144 which he ought to have done if there was any failure as mentioned in section 144 clearly led to an inference that there was no failure as mentioned in section 144. The Tribunal was not right in treating the appellant as an association of person.
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