(b)the Assessing Officer shall proceed to determine the undisclosed income of the block period in the manner laid down in section 158-BB and the provisions of section 142, sub-sections (2) and (3) of section 143 [, section 144 and section 145] [ Substituted by Act 20 of 2002, Section 66, for " and section 144" (w.r.e.f. 1.7.1995).] shall, so far as may be, apply;
