Procedure for block assessment

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....rson, requiring him to furnish within a period specified in the notice, not exceeding sixty days, a return in the form and verified in the manner, as may be prescribed, setting forth his undisclosed income, for the block period, and-- (i) such return shall be considered as if it was a return furnished under section 263 and thereafter notice under section 270(8) shall be issued; (....

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....such tax year; (C) the accounts (maintained in normal course) of such tax year have not been audited on the date of issuance of such notice; and (D) the assessee requests in writing for extension of time for furnishing such return to get such accounts audited; (b) the Assessing Officer shall proceed to determine the total undisclosed income of the block period in the man....