(1) Where it appears to the Comptroller that any person is or may be liable to furnish a return of income for any year of income and has not done so, the Comptroller may, subject to section 121, by notice in writing, require such person to furnish a return of income within such time as may be specified in the notice, not being less than 7 days from the date of service of such notice.
(2) This section shall not be construed as extending the time limits provided by section 84 for the furnishing of any return of income.