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Case Best Judgement Assessment Under sections 147 to 149, reassessment is initiated when there's a belief that some income was not assessed during the original assessment. Understand its implications, procedures, and how to. Under sections 147 to 149, reassessment is initiated when there's a belief that some income was not assessed during the original assessment. 246a or to make an. the firs argued that it has the power under the section to employ a best of judgement (boj) assessment to determine a company’s. when a taxpayer disagrees with an assessment order issued by an assessing officer, they can file an appeal with the cit. in case of best judgment assessment an assessee has a right to file an appeal under s. assessment under section 144 of income tax act (called best judgment assessment) is an assessment carried out. Conducted if a taxpayer fails to comply with all the provisions for a return. learn about best judgement assessment, a process where tax authorities estimate tax liability.
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From www.slideserve.com
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