(3)No person shall be entitled to call in question the jurisdiction of an Assessing Officer-(a)where he has made a return ] [under sub-section (1) of section 115-WD or under sub-section (1) of section 139] [ Substituted by Act 18 of 2005, Section 39, for " under sub-Section (1) of section 139" (w.e.f. 1.4.2006).][, after the expiry of one month from the date on which he was served with a notice under sub-section (1) of section 142 or ] [Substituted by Act 4 of 1988, Section 34, for Section 124 (w.e.f. 1.4.1988).][sub-section (2) of section 115-WE or sub-section (2) of section 143] [ Substituted by Act 18 of 2005, Section 39, for " sub-Section (2) of section 143" (w.e.f. 1.4.2006).][or after the completion of the assessment, whichever is earlier; [Substituted by Act 4 of 1988, Section 34, for Section 124 (w.e.f. 1.4.1988).](b)where he has made no such return, after the expiry of the time allowed by the notice under ] [sub-section (2) of section 115-WD or sub-section (1) of section 142 or under sub-section (1) of section 115-WH or under section 148 for the making of the return or by the notice under the proviso to section 115-WF or under the first proviso to section 144] [ Substituted by Act 18 of 2005, Section 39, for " sub-Section (1) of section 142 or under section 148 for the making of the return or by the notice under the first proviso to section 144" (w.e.f. 1.4.2006).][to show cause why the assessment should not be completed to the best of the judgment of the Assessing Officer, whichever is earlier. [Substituted by Act 4 of 1988, Section 34, for Section 124 (w.e.f. 1.4.1988).]
