Even Best Judgment assessment cannot be made without giving opportunity of being heard has to be given to assessee

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 note here, that the words ‘shall, after giving the assessee an opportunity of being heard, make the assessment’ have been s...