Procedure for block assessment.

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..... nish within a period specified in the notice, not exceeding sixty days, a return in the form and verified in the manner, as prescribed, setting forth his total income, including the 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; (ii) any return furn .....

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..... of such assessment or reassessment, so, however that- (i) the provisions of section 275 shall not apply in respect of such order; (ii) where the order of assessment or reassessment is made in pursuance of section 295, the block period for such assessment or reassessment shall be the same as that determined in respect of the person in whose case search was initiated or requisition was made and .....

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