notice in the case of discontinued business.
284. Where an assessment is to be made under section 176, the 76[Assessing] Officer may serve on the person
whose income 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.