Section 8(4) in The Jammu and Kashmir Agricultural Income Tax Act, 1962
(4)[ If any person fails to make a return required by any notice, given under sub-section (1) or sub-section (2) of sub-section 7, or having made the return, fails to comply with all the terms of the notice issued under sub-section (2) or to produce any evidence required under sub-section (3), the assessing authority shall make the assessment to the best of his judgment and determine the sum payable by the assessee on the basis of such assessment :Provided that before making such assessment, the assessing authority may allow the assessee such further time as he thinks fit to make the return or comply with the terms of the notice or to produce the evidence.
