(1)   If the Deputy Commissioner is satisfied without requiring the presence of the assessee or the production by him of any evidence that a return furnished under section 55 is correct and complete, he shall, by an order in writing assess the total income of the assessee and determine the tax payable on the basis of such return.

(2)   The provisions of sub-section (3) of section 59 shall apply to an assessment and determination under this section as they apply to an assessment and determination under that section.