Section 19D in Karnataka Agricultural Income-Tax Act, 1957
19D. Time limit for completion of assessmants and re-assessments.
(1)No assessment under sections 19, 19A, 19B and 19C for any year shall be made after a period of [three years] [3] from the date on which the return under section 18, for that year is submitted by an assessee.[Provided That The Assessment Proceedings Relating To Any Year Ending Before The Commencement of The Karnataka Taxation Laws (Amendment) Act, 1997, In Respect of Which A Return Under Sub-Section (1) Has Been Submitted Before Such Commencement, Shall Be Completed Within A Period of Two Years From Such Commencement.] [Inserted By Act 7 of 1997 W.E.F.1.4.1997](2)In computing the period of limitation for assessment under sections 19, 19A, 19B and 19C, -(a)the time during which the proceedings for assessment in question have been deferred on account of any stay order granted by any Court or any other authority shall be excluded;(b)the time during which the assessment has been deferred in any case or class of cases by the Commissioner for reasons to be recorded in writing shall be excluded:Provided that nothing contained in this section limiting the time within which assessment may be made, shall apply to an assessment made on the assessee or any person in consequence of, or to give effect to, any finding, direction or order made under sections 32, 32A, 34 and 35 or any judgement or order made by any Court:Provided further that nothing in this section shall apply to any assessment proceeding which is pending prior to the commencement of the Karnataka Agricultural Income Tax (Amendment) Act, 1987.(3)Where an assessment under this section is not concluded within the time specified in sub-section (1), the total and taxable income declared by an assessee in the annual return shall be deemed to have been assessed for that year on the basis of the said return [and the provisions of this Act relating to agricultural income escaping assessment, payment, recovery, appeal and revision shall mutatis mutandis apply to such deemed assessment] [Inserted by Act 7 of 1997 w.e.f.1.4.1997] and the tax so assessed shall be payable by the assessee.]
