Default assessment of tax payable

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....this Act by the prescribed date; or            (b) has furnished incomplete or incorrect returns; or            (c) has furnished a return which does not comply with the requirements of this Act; or            (d) for any other reason the Co....

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....sp;    (2)  Where the Commissioner has made an assessment under this section, the Commissioner shall forthwith serve on that person a notice of assessment of the amount of any additional tax due for that tax period.       (3)  Where the Commissioner has made an assessment under this section and further tax is assessed as owed, the amount of furt....