Section 13(5) in The Companies (Profits) Surtax Act, 1964
(5)Where any such amendment has the effect of enhancing the assessment or reducing the refund already made, the [Assessing Officer] [Substituted for the words "Income-tax Officer" by Act 04 of 1988, section 187] shall serve on the assessee a notice of demand in the prescribed form specifying the sum payable.
