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If you do not comply with a Sec 142(1) notice, the officer can make a best judgment assessment under Sec 144. You can appeal to the Commissioner (Appeals) within 30 days, and in some cases also seek rectification of clear errors.
ITR
Best judgment assessment after missing replies
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Provisions
Sec 144 (now Sec 271); Sec 246A (now Sec 357); Sec 154 (now Sec 287)
Analysis
In the appeal, explain why you could not reply, such as the notice going to an old email, and file the evidence you would have given. The Commissioner (Appeals) can admit additional evidence where there was a reasonable cause. If the order added ₹12 lakh of bank credits as income and you have loan papers and sale deeds, put them in the appeal. Also check whether a penalty notice has come along with the order, as that needs its own reply.
Close
- Download the assessment order, demand notice and any penalty notice
- File Form 35 within 30 days with grounds and the reason for non-compliance
- Attach the documents you could not file earlier
- Respond to any outstanding demand saying an appeal is filed
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