Omitted

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....e receipt of a return made under section 139, proceed to make, in a summary manner, a provisional assessment of the tax payable by the assessee, on the basis of his return and the accounts and documents, if any, accompanying it. (2) In making any assessment under this section due effect shall be given to- (a) the allowance referred to in sub-section (2) of section 32; and ....

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.... of section 184 for the assessment year for which the provisional assessment is to be made; (b) where no regular assessment has been made on the firm for any assessment year preceding the assessment year for which the provisional assessment is to be made, and the firm has, before the expiry of the period laid down in Chapter XVI-B filed its application for registration, or declaration as ....