RULE 12(2) & 16

Rule 12(2) 12. Return and Assessments:(2) Before an order of assessment is made under sub-section (1) or under sub-section (3) of Section 8 the assessee shall be afforded a reasonable opportunity of showing cause against such assessment and for this purpose heshall be with a notice in Form-XI. Rule 16 16.Notice under Section6(6), &(3) and 8 :The notice undersub-section (6) of section 6, under sub-section (3) of section 7 or sub-section (1) or sub-section(3) of section 8, shall be issued by the assessing authority in Form VIII