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..... year for that assessment year up to the date of such discontinuance may, at the discretion of the 1 [Assessing] Officer, be charged to tax in that assessment year. (2) The total income of each completed previous year or part of any previous year included in such period shall be chargeable to tax at the rate or rates in force in that assessment year, and separate assessments shall be made in .....

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..... the discontinuance shall be deemed to be the income of the recipient and charged to tax accordingly in the year of receipt, if such sum would have been included in the total income of the aforesaid person had it been received before such discontinuance. (5) Where an assessment is to be made under the provisions of this section, the 4 [Assessing] Officer may serve on the person whose income i .....

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..... section 142 or] section 148 in respect of any tax chargeable under any other provisions of this Act may, notwithstanding anything contained in 9 [clause ( i ) of sub-section (1) of section 142 or] section 148, as the case may be, require the furnishing of the return by the person to whom the aforesaid notices are issued within such period, not being less than seven days, as the 10 [Assessin .....

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..... 8. Substituted for sub-section (2) of section 139 , by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. 9. Substituted for sub-section (2) of section 139 or sub-section (1) of by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. 10. Substituted for Income-tax by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. - - statute, statutory provis .....

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