৫৫৷ Income-tax Ordinance এর section 84 এর পরিবর্তে নিম্নরূপ section 84 প্রতিস্থাপিত হইবে, যথা:-“84. Best judgment assessment.-(1) Where any person fails- (a) to file the return required by a notice under section 77 and has not filed a return or revised return under section 78; or(b) to comply with the requirements of a notice under section 79 or 80; or(c) to comply with the requirements of a notice under section 83(1);the Deputy Commissioner of Taxes shall, by an order in writing, assess the total income of the assessee to the best of his judgement and determine the sum payable by the assessee on the basis of such assessment; and in the case of firm, may refuse to register it or may cancel its registration if it is already registered, and communicate such order to the assessee within thirty days next following.(2) Where in the opinion of the Board a best judgement assessment made by a Deputy Commissioner of Taxes under sub-section (1) shows lack of proper evaluation of legal and factual aspects of the case which has resulted in an arbitrary and injudicious assessment, the action leading to such assessment made by the said Deputy Commissioner of Taxes shall be construed as misconduct.”|