Service of notice in the case of discontinued business.284.
Where an assessment
is to be made under section 176
, the Assessing Officer
may serve on the person
is to be assessed, or, in the case of a firm
or an association of persons, on any person who was a member of such firm or association at the time of its discontinuance or, in the case of a company, on the principal officer
thereof, a notice containing all or any of the requirements which may be included in a notice under sub-section (2) of section 139
, and the provisions of this Act shall, so far as may be, apply accordingly as if the notice were a notice issued under that section.