Assessment

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..... ice requiring him on a date therein to be specified to produce or cause to be produced such accounts or documents or evidence as the [Assessing] Officer may require for the purposes of this Act and may, from time to time, serve further notices requiring the production of such further accounts or documents or other evidence as he may require. (2) The [Assessing] Officer, after considering such ac .....

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..... best of his judgment and determine the sum payable by the assessee on the basis of such assessment : Provided that such opportunity shall be given by the Assessing Officer by serving a notice calling upon the assessee to show cause, on a date and time to be specified in the notice, why the assessment should not be completed to the best of his judgment : Provided further that it shall not b .....

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