(4)For the purposes of making an assessment under this Act, the Assessing Officer may serve, on any person who has made a return under section 14 or section 15 or in whose case the time allowed under sub-section (1) of section 14 for furnishing the return has expired, a notice requiring him, on a date to be specified therein¬-(i)where such person has not made a return] [within the time allowed under sub-section (1) of section 14] [ Substituted by Act 12 of 1990, Section 54, for " before the end of the relevant assessment year" (w.e.f. 1.4.1990).][to furnish a return of his net wealth or the net wealth of any other person in respect of which he is assessable under this Act on the valuation date, in the prescribed form and verified in the prescribed manner, setting forth the particulars of such net wealth and such other particulars as may be prescribed, or [ 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).](ii)to produce or cause to be produced such accounts, records or other documents as the Assessing Officer may require.
