Section 28(5) in The Assam Agricultural Income-Tax Act, 1939
(5)Where the application under sub-section (1) is rejected on the ground that it is time-barred and where no action taken by the applicant under sub-section (3), he may, within ninety days of the date of such rejection, apply to the High Court against the order rejecting the application and if, upon receipt of such an application the High Court is not satisfied with the correctness of the decision, it may require the Board to treat the application under sub-section (1) as made within time.
