Best judgment assessment

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..... eturn required by any notice given under sub-section (2) of section 8 and has not made a return or a revised return under sub-section (3) of that sec tion, or (b) any person having made a return fai .....

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..... e best of his judgment and determine the sum payable by the asses see or refundable to the assessee on the basis of such assess ment. - - statute, statutory provisions legislation, law, enactment, .....

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