INCOME-TAX ASSESSMENT UNDER SECTIONS 143, 144, AND 147: Under the Income-tax Law, there are four major assessments as given below: section 143(1), i.e., Summary assessment without calling the assessee i.e. taxpayer. Assessment under section 143(3), i.e., Scrutiny assessment. Assessment under section 144, i.e., Best judgment assessment. Assessment under section 147​, i.e., Income escaping assessment.​