Consequence of Non-Compliance with a notice issued under section 142(1)(i) or u/s 142(1)(ii) or 143(2) or a direction u/s 142(2A).

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..... anuals - Consequence of Non-Compliance with a notice issued under section 142(1)(i) or u/s 142(1)(ii) or 143(2) or a direction u/s 142(2A) Failure to comply with the notice u/s 142(1 .....

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..... proves that the non-compliance with the direction u/s 142(2A) was not because of his fault but negligence or refusal of the auditor, then best judgment assessment shall not be made and the proceedin .....

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