(5)Where an assessment is to be made under the provisions of this section, the [Assessing Officer ] [ Substituted by Act 4 of 1988, Section 2, for " Income-tax Officer" (w.e.f. 1.4.1988).]may serve on the person whose income is to be assessed or, in the case of a firm, on any person who was a partner of such firm at the time of its discontinuance or, in the case of a company, on the principal officer thereof, a notice containing all or any of the requirements which may be included in a notice [under clause (i) of sub-section (1) of section 142] [ Substituted by Act 4 of 1988, Section 126, for certain words (w.e.f. 1.4.1989).] and the provisions of this Act shall, so far as may be, apply accordingly as if the notice were a notice issued [under clause (i) of sub-section (1) of section 142] [ Substituted by Act 4 of 1988, Section 126, for certain words (w.e.f. 1.4.1989).].
