Case Law Details
Case Name : Harjinder Singh Vs ITO (ITAT Amritsar)
Related Assessment Year :
Courts :
All ITAT ITAT Amritsar
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RELEVANT PARAGRAPH
12. The phraseology, syntax and language used/employed by the legislature in section 144, as quoted hereinabove, are amply clear. As per this section, inter alia, if a person fails to comply with the terms of a notice under section 143(2), the A.O., after taking into account all relevant material gathered by him shall, after giving the assessee an opportunity of being heard, make the assessment to the best of his judgment. It is important to n
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