Section 34(2) in The Bengal Agricultural Income-Tax Act, 1944
(2)The appeal shall ordinarily be presented within thirty days of receipt of the notice of demand relating to the assessment or panalty objected to or of the intimation of the refusal to pass an order under sub-section (1) of section 30 or of the date of the refusal to make a fresh assessment under section 31 or of the. intimation of an order under section 47, 48 or 51, as the case may be; but the Assistant Commissioner may admit an appeal after the expiration of the period if he is satisfied that the appellant had sufficient cause for not presenting it within that period.
