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Home Acts & Rules Income Tax Act Income-tax Act, 1961 Chapters List Chapter XIV PROCEDURE FOR ASSESSMENT This

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Section 144 - Best judgment assessment - Income-tax Act, 1961

Extract

..... return, fails to comply with all the terms of a notice issued under sub-section (2) of section 143, the 4 [Assessing] Officer, after taking into account all relevant material which the 5 [Assessing] Officer has gathered, 6 [shall, after giving the assessee an opportunity of being heard, make the assessment] of the total income or loss to the best of his judgment and determine the sum payable by the assessee 7 [* * *] on the basis of such assessment : 8 [Provided that such opportunity shall be gi .....

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Section 144 - Best judgment assessment - Income-tax Act, 1961

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..... 4-1989. 2. Substituted for by any notice given under sub-section (2) of section 139 by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. 3. Inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976. 4. Substituted for Income-tax by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 5. Substituted for Income-tax by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 6. Substituted for shall make the assessment by the Direct Tax Laws (Amendment) Act, 1987, w.e .....

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Section 144 - Best judgment assessment - Income-tax Act, 1961

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  1. 137/2021 - Dated: 13-12-2021 - e-Verification Scheme, 2021
  2. F. No.173/165/2020 -ITA-I - Dated: 14-8-2020 - Guidelines for the implementation of Faceless Assessment Scheme, 2019
  3. 18/2020 - Dated: 18-3-2020 - Direct Tax Vivad se Vishwas Rules, 2020
  4. S.O.2044 - Dated: 4-6-1979 - Supersedes Notification No. 2381 (F. No. 279/42/ 77-ITJ), dated the 7th July, 1979
  5. 2133 - Dated: 7-7-1978 - Central Board of Direct Taxes, having regard to the nature of the cases, the complexities involved and other relevant considerations, hereby directs that any assessee aggrieved by any of the following orders
  1. Section 9 - Income deemed to accrue or arise in India - Income-tax Act, 1961
  2. Section 9 - Act not to apply in certain cases - Direct Tax Vivad se Vishwas Act, 2020
  3. Section 246A - Appealable orders before Commissioner (Appeals) - Income-tax Act, 1961
  4. Section 246 - Appealable orders before Joint Commissioner (Appeals) - Income-tax Act, 1961
  5. Section 244A - Interest on refunds - Income-tax Act, 1961
  6. Section 234A - Interest for defaults in furnishing return of income - Income-tax Act, 1961
  7. Section 2(31) to (48) - Definitions [Clause (31) to Clause (48)] - "Person" to "Zero Coupon Bond" - Income-tax Act, 1961
  8. Section 187 - Change in constitution of a firm - Income-tax Act, 1961
  9. Section 184 - Assessment as a firm - Income-tax Act, 1961
  10. Section 171 - Assessment after partition of a Hindu undivided family - Income-tax Act, 1961
  11. Section 158BC - Procedure for block assessment - Income-tax Act, 1961
  12. Section 158BB - Computation of undisclosed income of the block period - Income-tax Act, 1961
  13. Section 153 - Time limit for completion of assessment, reassessment and recomputation. - Income-tax Act, 1961
  14. Section 145 - Method of accounting - Income-tax Act, 1961
  15. Section 144B - Faceless assessment - Income-tax Act, 1961
  16. Section 143 - Assessment - Income-tax Act, 1961
  17. Section 142 - Inquiry before assessment - Income-tax Act, 1961
  18. Section 140A - Self-assessment - Income-tax Act, 1961
  19. Section 139 - Return of income - Income-tax Act, 1961
  20. Section 132 - Search and seizure - Income-tax Act, 1961
  21. Section 124 - Jurisdiction of Assessing Officers - Income-tax Act, 1961
  22. Section 119 - Instructions to subordinate authorities - Income-tax Act, 1961
  23. Section 115JAA - Tax credit in respect of tax paid on deemed income relating to certain companies - Income-tax Act, 1961
  24. Rule 2 - Definitions - The Direct Tax Vivad Se Vishwas Rules, 2020
  25. Rule 11UF - Manner of furnishing undertaking under rule 11UE. - Income-tax Rules, 1962
  26. Para 2 - Definitions - e-Verification Scheme, 2021
  27. Manual - Best Judgment Assessment - Section 144