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[Cites 0, Cited by 0] [Section 35(4)] [Section 35] [Entire Act]

State of West Bengal - Subsection

Section 35(4)(a) in The Bengal Agricultural Income-Tax Act, 1944

(a)in the case of an order of assessment-
(i)conform, reduce, enhance or annul the assessment; or
(ii)set aside the assessment and direct the Agricultural Income-tax Officer to make a fresh assessment after making such further inquiry as the Agricultural Income-tax Officer thinks fit or the Assistant Commissioner may direct, and the Agricultural Income-tax Officer shall thereupon proceed to make such fresh assessment and determine where necessary the amount of agricultural income-tax payable on the basis of such fresh assessment; or