Income Tax Act, 1967.

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Assessment in absence of return.

184.—(1) If the inspector does not receive a statement from a person liable to be charged to tax, he shall to the best of his information and judgment make an assessment upon that person of the amount at which he ought to be charged under Schedules A, B, and E.

(2) If—

(a) a person makes default in the delivery of a statement in respect of any tax under Schedule D, or

(b) the inspector is not satisfied with a statement which has been delivered, or has received any information as to its insufficiency,

the inspector shall make an assessment on the person concerned in such sum as, according to the best of the inspector's judgment, ought to be charged on that person.