Section 49 - Amendment of section 144 - Direct Tax Laws (Amendment) Act, 1987

49. Amendment of section 144. In section 144 of the Income-tax Act,- (a) in clause (a), for the words, brackets and figures by any notice given under sub-section (2) of section 139 , the words, brackets and figures under sub-section (1) of section 139 shall be substituted; (b) for the words shall make the assessment , the words shall, after giving the assessee an opportunity of being heard, make the assessment shall be substituted; (c) the words or refundable to the assessee shall be omitted; (d) the following provisos shall be added at the end, namely: - Provided that such opportunity shall be given by the As- sessing Officer by serving a notice calling upon the assessee to show cause, on a date and time to be specified in the notice, why the assessment should not be completed to the best of his judgment: Provided further that it shall not be necessary to give such opportunity in a case where a notice under sub-section (1) of section 142 has been issued prior to the making of an assessment under this section. .