Best judgement assessment ex-parte u/s 144 - The C.B.D.T. has ...

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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Best judgement assessment ex-parte u/s 144 - The C.B.D.T. has ...

Income Tax

September 6, 2012

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