Return Requirement: notice compels delayed filing; Assessing Officer may set a specified period to furnish the prescribed return. If an assessee does not file the return under section 98(1) within the time specified by sub rule (3) of rule 6, the Assessing Officer may issue a notice requiring the assessee to furnish, within a specified period, the return in the Form and verified manner prescribed in rule 6.
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Provisions expressly mentioned in the judgment/order text.
Return Requirement: notice compels delayed filing; Assessing Officer may set a specified period to furnish the prescribed return.
If an assessee does not file the return under section 98(1) within the time specified by sub rule (3) of rule 6, the Assessing Officer may issue a notice requiring the assessee to furnish, within a specified period, the return in the Form and verified manner prescribed in rule 6.
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