Section 24(4) in The Bengal Agricultural Income-Tax Act, 1944
(4)[] [Sub-section (4) substituted by W.B. Act 6 of 1975.] The Agricultural Income-tax Officer may serve on any person who has furnished a return under sub-section (1) or upon whom a notice has been served under sub-section (2), a notice requiring him, on a date to be therein specified, either to attend at the Agricultural Income-tax Officer's office or to produce or cause to be produced such accounts or documents as the Agricultural Income-tax Officer may require or to adduce any evidence on which such person may rely in support of the return where a return has already been furnished :Provided that the Agricultural Income-tax Officer may on reasonable grounds and on application being made to him in this behalf extend the date for the attendance of the person or production of accounts or documents or for adducing evidence and shall in the case of agricultural income assessable under section 8 allow such extension of such date as may be necessary to enable the assessee to file certified copy of an assessment order under [the enactments relating to Indian income-tax:] [Words substituted by W.B. Act 18 of 1989.] Provided further that the Agricultural Income-tax Officer shall not require the production of any accounts relating to a period more than three years prior to the previous year.
