Section 144 Best Judgment Assessment

Best judgment assessment:when notices went unanswered.

If a return is not filed, or notices are not answered, the officer can assess your income on the best judgment of the information available. Before doing so, you should get a show-cause notice. NRIs often learn of these only when a demand arrives. Acting quickly gives you the most options.

Show-cause repliesFees agreed in writingAppeal options assessed

When best judgment applies.

No return filedAfter a notice to file one.
No reply to 142(1)Documents or information not provided.
No reply to 143(2)Scrutiny notice not complied with.
Books not reliableOfficer not satisfied with the accounts.

Old and new section numbers

From 1 April 2026 the Income-tax Act, 2025 has renumbered these provisions. Notices for tax years before 2026-27 still refer to the Income-tax Act, 1961 sections, which is why this page uses them. We check which Act applies to your notice.

How to respond.

Find

All notices

On the e-filing portal, including ones you missed.

To the show-cause

With your actual income, TDS and documents, before the deadline.

Explain

Why notices were missed

For example, an old email address.

Order

If passed

Review it for errors and the demand.

Appeal

Within 30 days

See Appeal to Commissioner of IT.

Dealing with the demand.

A best judgment order usually comes with a demand. If you appeal, you can apply for a stay of demand, often by paying a part of the disputed amount. See Section 156 Demand Notice.

Why clients trust us with notices.

Every notice read in full

We read the notice, the AIS and your return together before advising.

Replies on time

Deadlines tracked from the day you send us the notice.

Plain-English explanation

What the notice means, what is at stake and what we recommend.

Faceless and online

Most proceedings are handled online, so you never need to travel to India.

Chartered Accountants

Replies and representation by Chartered Accountants.

Fees agreed in writing

A written scope and fee before we start.

Best judgment cases for clients across the UK.

We handle Indian income tax notices for NRIs, returning Indians and UK-owned businesses throughout the UK. Faceless proceedings are online, so it makes no difference where you live.

London

City of LondonCanary WharfHarrowWembleySouthallHounslowIlfordEast HamCroydonEdgware

South East

ReadingSloughMilton KeynesOxfordWatfordLutonCrawleyGuildford

Midlands

BirminghamLeicesterCoventryNottinghamWolverhamptonDerbyNorthampton

North of England

ManchesterLeedsBradfordSheffieldLiverpoolNewcastlePreston

East and South West

CambridgePeterboroughBristolSwindonSouthamptonBath

Scotland, Wales, NI

EdinburghGlasgowAberdeenDundeeCardiffSwanseaBelfast

Section 144 FAQs.

An assessment based on the information available to the officer, made when a return is not filed or notices are not answered.

Yes. A show-cause notice should be issued before the order, giving you a chance to explain.

Yes, to the Commissioner (Appeals), within 30 days of receiving the demand notice.

Respond as soon as possible with your actual figures and explain why. Then appeal any order and seek a stay of demand.

Facing a best judgment assessment?

Get help now +91 9819 000 511

This page is general guidance based on the Income-tax Act, 2025 and the rules and return forms as they stand. It is not legal or financial advice for your situation. Forms, eligibility and due dates can change each year, so please check with us before filing.