Section 20(3) in The Assam Agricultural Income-Tax Act, 1939
(3)On the day specified in the notice under sub-section (2) or as soon after-wards as may be, the Superintendent of Taxes or Agricultural Income-tax Officer after hearing such evidence as such person may produce and such other evidence as the Superintendent of Taxes or Agricultural Income-Officer may require on specified points, shall, by an order in writing, assess the total agricultural income of the assessee and determine the sum payable by him on such assessment;Provided that the Superintendent of Taxes or Agricultural Income-tax Officer shall not require the production of any documents relating to a period more than [eight] years prior to the previous year.
