1 (1) If any person-
(a) fails to make the return required 2 under sub-section (1) of section 139 and has not made a return or a revised return under sub-section (4) or sub-section (5) of that section, or
(b) fails to comply with all the terms of a notice issued under sub-section (1) of section 142 3 or fails to comply with a direction issued under sub-section (2A) of that section, or
(c) having made a 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 4 Assessing Officer has gathered, 5 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 assesse 6 *** on the basis of such assessment:
7 Provided that such opportunity shall be given by the Assessing Officer by serving a notice calling upon the assessee to show cause, on a date and time to be specified in the notice, why the assessment should not be completed to the best of his judgment:
Provided further that it shall not be necessary to give such opportunity in a case where a notice under sub-section (1) of section 142 has been issued prior to the making of an assessment under this section.
8 (2) The provisions of this section as they stood immediately before their
amendment by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988), shall apply
to and in relation to any assessment for the assessment year commencing on the
1st day of April, 1988, or any earlier assessment year and references in this
section to the other provisions of this Act shall be construed as references to
those provisions as for the time being in force and applicable to the relevant
assessment year.
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1. Section 144 renumbered as sub-section (1) thereof by Act 36 of 1989, s. 17 (w.e.f.
1-4-1989).
2. Subs. by Act 4 of 1988, s. 49, for "by any notice given under sub-section (2)
of section 139" (w.e.f. 1-4-1989).
3. Ins. by Act 41 of 1975, s. 44 (w.e.f. 1-4-1976).
4. Subs. by Act 4 of 1988, s. 2, for "Income-tax Officer" (w.e.f. 1-4-1988).
5. Subs. by s. 49, ibid., for "shall make the assessment" (w.e.f. 1-4-1989).
6. The words "or refundable to the assess" omitted by s. 49, ibid. (w.e.f.
1-4-1989).
7. Ins. by s. 49, ibid., (w.e.f. 1-4-1989).
8. Ins. by Act 36 of 1989, s. 17 (w.e.f. 1-4-1989).
Section 144 Best judgment assessment
Section 144A Power of Joint Commissioner to issue directions in certain cases
Section 144BA Reference to Principal Commissioner or Commissioner in certain cases
Section 144C Reference to dispute resolution panel
Section 145 Method of accounting
Section 145A Method of accounting in certain cases
Section 147 Income escaping assessment
Section 148 Issue of notice where income has escaped assessment
Section 149 Time limit for notice
Section 150 Provision for cases where assessment is in pursuance of an order on appeal, etc