Section 20(4) in The Assam Agricultural Income-Tax Act, 1939
(4)If the principal officer of any company or other person fails to make a return under sub-section (1) or sub-section (2) of Section 19, as the case may be, or having made the return, fails to comply with the terms of the notice issued under sub-section (2) of this section, or to produce any evidence required under sub-section (3) of this section, the Superintendent of Taxes or Agricultural Income-tax Officer shall make the assessment to the best of his judgement, and determine the sum payable by the assessee on the basis of such assessment:Provided that before making such assessment the Superintendent of Taxes or Agricultural Income-tax Officer may allow the assessee such further time as the thinks fit to make the return, or comply with the terms of the notice or to produce the evidence.
