The Assessing officer has the power to make an assessment to the best of his judgment, in certain situations. What are they?

As per section 144 of the Income Tax Act, 1961, the Assessing Officer, after taking into account all relevant material which he has gathered, and after giving the assessee an opportunity of being heard, makes the assessment of the total income or loss to the best of his judgment and determine the sum payable by the assessee on the basis of such assessment in the following cases: Where any person fails to make the return required under section 139(1) and has not made a return or a revised return under section 139(4) or 139(5), or When a person fails to comply with all the terms of a notice issued under section 142(1) or fails to comply with a direction issued under section 142(2A) for getting the accounts audited, or If any person having made a return, fails to comply with all the terms of a notice issued under section 143(2). Further, As per sec 145 of the Income Tax Act, 1961, where the Assessing Officer is not satisfied about the correctness or completeness of the accounts of the assessee, or where the method of accounting provided in sub-section (1) has not been regularly followed by the assessee, or income has not been computed in accordance with the standards notified under sub-section (2), the Assessing Officer may make an assessment in the manner provided in section 144.