Where the non-resident Indian fails to file the income tax return which he may be required to submit as per notice given by the Assessing Officer under Section 139(2) or where he fails to comply with all the terms of the notice issued under Section 142(1) regarding the production of accounts or a notice under Section 143(2) regarding production of evidence in support of the return of income made, the Assessing Officer is empowered to make an assessment of the- total income of the non-resident Indian to the best of his judgement and determine the sum payable or refundable to him on the basis of such assessment. Of course, the Assessing Officer must not act dishonestly in the matter. He must make what he honestly believes to be a fair estimate of the proper figure of assessment. An appeal against such an order and also against intimation under Section 143(1) lies with the appellate authority. |
