Failure to comply with notice under secs 142(1) and 143(2) would invite best judgment assessment and

IT: Where assessee filed return disclosing net profit on estimated basis and it had failed to produce accounts, etc. as required under section 142(1) and had also failed to comply with all terms of notice issued under section 143(2), assessment made by Assessing Officer under section 143(3) was bad in law and he was required to make best judgment assessment under section 144