Section 23(4) in The Maharashtra Agricultural Income Tax Act, 1962
(4)The powers conferred by sub-sections (2) and (3) shall not, except with the permission of the Commissioner, be exercised by the Agricultural Income-tax Officer in the case of agricultural income which is assessed under the provisions of sub-section (2) of section 9 and regarding which an assessee has submitted together with his return under section 22, a certified copy of an assessment order under the Income-tax Act.
