Section 32(4)(a) in The Maharashtra Agricultural Income Tax Act, 1962
(a)in the case of an order of assessment -(i)confirm, reduce, enhance or annul the assessment; or(ii)set aside the assessment and direct the Agricultural Income-tax Officer to make a fresh assessment after making such further inquiry as the Agricultural Income-tax Officer thinks fit or the Assistant Commissioner may direct, and the Agricultural Income-tax Officer shall thereupon proceed to make such fresh assessment and determine where necessary the amount of agricultural income-tax payable on the basis of such fresh assessment; or