(1) Where areturn is furnished by a person as required under section26 or section

Self 27 and which contains the prescribed inforn~ation and accompanies the relevant documents assessment' required to be accompanied under this Regulation and such person has complied with the other requirements specified under this ~eklation and the rules and orders made thereunder, an assessment of the tax payable ofthe amount specified in the return shall be deemed to have been made, under this Regulation, on the day on which such return was furnished.

1. (2) No assessment shall be deemed to have been made under sub-section (I), if the Commissioner has already made an assessment of tax in respect of the same tax period under any other provision of this Regulation.