Amendment of section 142

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....hom a notice has been issued under sub-section (2) of section 139" shall be substituted; (ii) after sub-section (2), the following sub-sections shall be inserted, namely: - "(2A) If, at any stage of the proceedings before him, the Income-tax Officer, having regard to the nature and complexity of the accounts of the assessee and the interests of the revenue, is of the opinion that it is necessa....

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....ecified by the Income-tax Officer: Provided that the Income-tax Officer may, on an application made in this behalf by the assessee and for any good and sufficient reason, extend the said period by such further period or periods as he thinks fit; so, however, that the aggregate of the period originally fixed and the period or periods so extended shall not, in any case, exceed one hundred and eigh....