[24A. Assessment in case of departure from [the taxable territories],—(1) When it appears to the Income-tax Officer that any person may leave
[the taxable territories] during the current financial year, or shortly after its expiry, and that he has no present intention of returning, the Income-tax Officer may proceed to assess him on his total income
[of the period from the expiry of the last previous year of which the income has been assessed in his hands to the probable date of his departure from
[the taxable territories], or where he has not been previously assessed, on his total income of the period up to the probable date of his departure from
[the taxable territories]. The assessment shall be made on the total income of each completed previous year included in such period at the rate at which such income would have been charged had it been fully assessed, and as respects the period from the expiry of the last of such completed previous years to the probable date of departure the Income-tax Officer shall estimate the total income of such person during such period and assess it at the rate in force for the financial year in which such assessment is made]:Provided that nothing herein contained shall authorise an Income-tax Officer to assess any income, profits or gains which have escaped assessment
[or have been under-assessed, or have been assessed at too low a rate, or have been the subject of excessive relief under this Act but] in respect of which he is debarred from issuing a notice under section 34.(2) For the purpose of making an assessment under sub-section (1) the Income-tax Officer may serve a notice upon such person requiring him to furnish, within such time not being less than seven days as may be specified in the notice, a return in the same form and verified in the same manner as a return under sub-section (2) of section 22, setting forth (along wit
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