(2)[Where a return has been made under section 14 or section 15, or in response to a notice under clause (i) of sub-section (4) of this section, the Assessing Officer shall, if he] [ Substituted by Act 36 of 1989, Section 28, for " In a case referred to in sub-section (1), if the Assessing Officer" (w.e.f. 1.4.1989).] [considers it necessary or expedient to ensure that the assessee has not understated the net wealth or has not under-paid the tax in any manner ] [Substituted by Act 4 of 1988, Section 138, for Section 16 (w.e.f. 1.4.1989). ][serve on the assessee] [ Substituted by Act 36 of 1989, Section 28, for " he shall serve on the assessee" (w.e.f. 1.4.1989).][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:] [ Substituted by Act 36 of 1989, Section 28, for " In a case referred to in sub-section (1), if the Assessing Officer" (w.e.f. 1.4.1989).][Provided that no notice under this sub-section shall be served on the assessee after the expiry of twelve months from the end of the month in which the return is furnished.] [ Substituted by Act 49 of 1991, Section 74, for the proviso (w.e.f. 1.10.1991).]
