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[Cites 0, Cited by 0] [Section 242(4)] [Section 242] [Entire Act]

Union of India - Subsection

Section 242(4)(b) in The Income Tax Act, 2025

(b)where he has made no such return, after the expiry of the time allowed by the notice under section 268(1) or 280(2) for the making of the return or by the notice under section 271(2) to show cause why the assessment should not be completed to the best of the judgment of the Assessing Officer, whichever is earlier;