Section 25(3A) in The Bengal Agricultural Income-Tax Act, 1944
(3A)[] [Sub-section (3A) inserted by W.B. Act 18 of 1989 w.e.f. 1.4.80.] The powers conferred by sub-section (4) of section 24 and subsection (3) of this section shall not, except With the permission of the Commissioner, be exercised by the Agricultural income-tax Officer in the case of agricultural income which is assessed under the provisions of subsection (1A) of section 8 and regarding which an assessee has submitted, together with his return under section 24, a certified copy of an assessment order under the enactments relating to Indian income-tax.[* * * * *] [Sub-section (4) omitted by W.B. Act 12 of 1980.]
