Section 124(3)(b) in The Income Tax Act, 1961

[Cites 0, Cited by 33] [Section 124(3)] [Section 124] [Entire Act]

Union of India - Subsection

Section 124(3)(b) in The Income Tax Act, 1961

(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).]

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Union of India - Subsection

Section 124(3)(b) in The Income Tax Act, 1961