Answer

ITR

Asking for more time on a best judgment notice

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  1. Facts

    The e-Proceedings facility lets you request an adjournment with reasons. Whether to allow it is the officer's call, and short time limits may make it hard to grant long extensions.

  2. Provisions and law

    • Sec 144B, Income-tax Act 1961 (now Sec 273)Assessments are done in faceless mode through the e-Proceedings facility, with replies uploaded online.
    • Sec 144, Income-tax Act 1961 (now Sec 271)If you do not file a return or do not comply with notices under Sec 142(1) or 143(2), the officer can assess to the best of judgment after a show-cause notice giving you a date to be heard.
  3. Analysis

    Ask for a specific short extension, such as seven days, and give a real reason like waiting for bank statements for FY 2023-24. Submit whatever you already have along with the request, so the officer sees progress. Do not rely on the adjournment being granted; keep working on the full reply.

  4. Conclusion

    1. Open the notice in e-Proceedings.
    2. Choose to seek adjournment and give a clear reason.
    3. Attach a partial reply if possible.
    4. Keep preparing the full reply.
    5. Check daily for the officer's response.

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Best judgment assessment, Sec 144 (now 271)

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