Intimation of assessment of firm.158.
Whenever, in respect of the assessment year
commencing on the 1st day of April, 1992, or any earlier assessment year, a registered firm
is assessed, or an unregistered firm is assessed under the provisions of clause (b
) of section 183
, the Assessing Officer
shall notify to the firm by an order in writing the amount of its total income
assessed and the apportionment thereof between the several partners.