Held, that the assessee did not file the return of income after notice. Therefore, the assessment under section 144 was valid.(AY. 2007-08, 2010-11 to 2014-15)
Dy. CIT v. Wind World India Ltd. (2022)98 ITR 22 (Mum) (Trib)
S. 144 : Best judgment assessment-Search and seizure-Failed to file return in response to notice-Best judgement assessment valid. [S. 139]