Section 8(2) in The Jammu and Kashmir Agricultural Income Tax Act, 1962
(2)If the assessing authority has reason to believe that a return made under section 7 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 assessing authority or to produce or to cause to be produced any evidence in support of the return.
