Report No. 12
322. Service of notice in the case of discontinued business.-
Where an assessment is to be made under section 185 [25(1)], or section 91(1) [section 25(3), latter half or section 25(4) main para, latter half], the Income-tax Officer may serve on the person whose income is to be assessed, or in the case of a firm, on any person; who was a member of such firm at the time of its discontinuance, or, in the case of a company, on the principal officer thereof, a notice containing all or any of the requirements which may be included a notice under section 143 (2) [section 22 (2)], and the provisions of this Act shall, so far as may be, apply accordingly as if the notice were a notice issued under section 143 (2) [section 22 (2)].
[Section 25(6)]
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