(1)The Income- tax Officer shall, by an order in writing after considering such evidence, if any, as he has required under section 11, assess to the best of his judgement the profits liable to business profits tax and the amount of business profits tax payable on the basis of such assessment, or if there is a deficiency of profits, the amount of that deficiency and the amount of business profits tax, if any repayable, and shall furnish a copy of such order to the person on whom the assessment has been made.
