Section 23(2) in The Maharashtra Agricultural Income Tax Act, 1962
(2)Where a return has been made under section 22 but the Agricultural Income-tax Officer is not satisfied without requiring the presence of the assessee or the production of evidence that the return is correct and complete, he shall serve on the assessee a notice requiring him, on a date to be specified therein, either to attend at the Agricultural Income-tax Officer's office or to produce or to cause to be there produced any evidence on which the assessee may rely in support of the return.
