(8)Where a return has been furnished under section 263 or in response to a notice under section 268(1), the Assessing Officer or the prescribed income-tax authority, if, considers it necessary or expedient to ensure that the assessee—(a)has not understated the income;(b)has not computed excessive loss;(c)has not under-paid the tax in any manner,shall serve on the assessee a notice requiring him, on a date to be specified therein,—(i)either to attend the office of the Assessing Officer; or(ii)to produce, or cause to be produced before the Assessing Officer any evidence on which the assessee may rely in support of the return.
