Section 20 in The Assam Agricultural Income-Tax Act, 1939
20. Assessment.
(1)If the Superintendent of Taxes or Agricultural Income-tax Officer is satisfied that a return made under Section 19 is correct and complete he shall assess the total agricultural income of the assessee, and shall determine the sum payable by him on the basis of such return.(2)If the Superintendent of Taxes or Agricultural Income-tax Officer has reason to believe that a return made under Section 19 is incorrect or incomplete, he shall serve on the person who made the return a notice requiring him, on the date to be specified therein, either to attend at the office of the Superintendent of Taxes or Agricultural Income-tax Officer or to produce or to cause to be there produced any evidence on which such person may rely in support of the return.(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.(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.
