Substitution of now section for section 16

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..... 15 or in response to a notice under clause (i) of sub-section (4),- (i) if any tax or interest is found due on the basis of such return after adjustment of any amount paid by way of tax or interest, an intimation shall be sent to the assessee specifying the sum so payable, and such intimation shall be deemed to be a notice issued under section 30 and all the provisions of this Act shall apply ac .....

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..... be disallowed; (b) Where, as a result of an order made under section 17 or section 23 or section 24 or section 25 or section 27 or section 29 or section 35 or any order of the Wealth-tax Settlement Commission under sub-section (4) of section 22D relating to any earlier assessment year and passed subsequent to the filing of the return referred to in clause (a), there is any variation in the exem .....

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..... the tax in any manner, he shall serve on the assessee a notice requiring him, on a date to be specified therein, either to attend at the office of the Assessing Officer or to produce, or cause to be produced there, any evidence on which the assessee may rely in support of the return: Provided that no notice under this sub-section shall be served on the assessee after the expiry of the financial .....

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..... the time al- lowed under sub-section (1) of section 14 for furnishing the return has expired, a notice requiring him, on a date to be specified therein,- (i) where such person has not made a return before the end of the relevant assessment year to furnish a return of his net wealth or the net wealth of any other person in respect of which he is assess- able under this Act on the valuation date, .....

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..... the person on the basis of such assessment: Provided that such opportunity shall be given by the Assessing Officer by serving a notice calling upon the person 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 be necessary to give such opportunity in a case where a notice un .....

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