Assessment of a deductor or collector
182. (1) The Assessing Officer shall assess every return filed under section 199 or section 202, as if it were a return of tax bases referred to in section 148, and all the other provisions of this Code shall, as far as may be, apply accordingly.
(2) The Assessing Officer shall, in a case where a person has failed to file the return under section 199 or section 202, issue a notice to the person requiring him to furnish the return within the time specified therein and all the other provisions of this Code shall, as far as may be, apply as if it were a return under sub-section (1).
