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Harish files his return of income for tax year 2026-27. The Assessing Officer serves on him a notice…

Section 271(1)(c) allows a best judgment assessment where a person, "having made a return, fails to comply with all the terms of a notice issued under section 270(8)". The…

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Harish files his return of income for tax year 2026-27. The Assessing Officer serves on him a notice under section 270(8) of the Income-tax Act, 2025 requiring him to produce evidence in support of the return, but Harish does not comply with it. The Assessing Officer

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Correct answer C

Section 271(1)(c) allows a best judgment assessment where a person, "having made a return, fails to comply with all the terms of a notice issued under section 270(8)". The Assessing Officer must take into account all relevant material and give an opportunity of being heard. Filing a return does not protect an assessee who then ignores the scrutiny notice.

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