83. Assessment after hearing -

¹[83. Assessment after hearing.- 

(1) Where a return or revised return has been filed  under  Chapter  VIII  and  the  Deputy  Commissioner  of  Taxes  is  not satisfied without requiring the presence of the person who filed the return or the  production  of  evidence  that  the  return  is  correct  and  complete,  he  shall serve on such person a notice requiring him, on a date to be therein specified, to appear before the Deputy Commissioner of Taxes, or to produce or cause to be produced before him or at his office, any evidence in support of the return.

(2)  The  Deputy  Commissioner  of  Taxes  shall,  after  hearing  the  person appearing,  or  considering  the  evidence  produced  in  pursuance  of  the  notice under sub-section (1) and also considering such other evidence, if any, as he may require on specified points, by an order in writing assess, within thirty days after the completion of the hearing or consideration, as the case may be, the total income of the assessee and determine the sum payable by him on the basis of such assessment, and communicate the order to the assessee within thirty days next following.]

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¹Subs. by F.A. 1994 again subs. by F.A. 1998

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