The Assessing Officer is empowered to make an assessment for any year, to the best of his judgement in certain situations, subject to certain conditions. Narrate the said situations and conditions involved in the making

As per the Provision of section 144 of the Income Tax Act, 1961, the Assessing Officer is under an obligation to make an assessment of the total Income or loss to the best of his judgment in the following cases: Where any person fails to make the return under section 139(1) and has not filed a belated return under section 139(4) or a revised return under section 139(5). Where any 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. Where any person, having made a return, fails to comply with all the terms of a notice issued under section 143(2). Further, section 145(3) of the Income-tax Act, 1961 permits the Assessing Officer to make an assessment in the manner provided in section 144 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 income has not been computed in accordance with "Income Computation and Disclosure Standards" notified by the Central Government under section 145(2).