84. Best judgment assessment.-

¹[84. Best judgment assessment.- (1) Where any person fails -

(a) to file the return required by a notice under section 77 and has not filed a return or revised return under section 78 ; or
(b) to comply with the requirements of a notice under section 79 or 80 ; or
(c) to comply with the requirements of a notice under section 83(1); the  Deputy  Commissioner  of  Taxes  shall,  by  an  order  in  writing, assess the total income of the assessee to the best of his judgment and determine  the  sum  payable  by  the  assessee  on  the  basis  of  such assessment; ²[and in the case of firm, may refuse to register it or may cancel  its  registration  if  it  is  already  registered,]  and  communicate such order to the assessee within thirty days next following.

(2) Where in the opinion of the Board a best judgment assessment made by a Deputy  Commissioner of Taxes  under sub-section  (1)  shows lack  of  proper evaluation  of  legal  and  factual  aspects  of the  case  which  has  resulted in  an arbitrary  and  injudicious  assessment,  the  action  leading  to  such  assessment made  by  the  said  Deputy  Commissioner  of  Taxes  shall  be  construed  as misconduct.]

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¹Subs. by F.A. 2002

² Omitted by F. A. 2015

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