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[Cites 0, Cited by 0] [Section 39(4)] [Section 39] [Entire Act]

State of West Bengal - Subsection

Section 39(4)(a) in The Bengal Agricultural Income-Tax Act, 1944

(a)in the case where the rectification is made by an Agricultural Income-tax Officer, to the Assistant Commissioner and the provisions of sub-section (3) of section 34 and section 35 shall apply to every such appeal as if it were an appeal against an order of assessment under section 25 or an order of refund under section 47 or section 48;