Section 35(4)(c) in The Bengal Agricultural Income-Tax Act, 1944
(c)in the case of an order under sub-section (1) of section 30, confirm such order or cancel it and either direct the Agricultural Income-tax Officer to make further inquiry and pass a fresh order [or] [Word inserted by W.B. Act 19 of 1949.] to make an assessment in the manner laid down in sub-section (2) of section 30; or(cc)[] [Clause (cc) inserted by W.B. Act 6 of 1975.] in the case of an order refusing to make fresh assessment under section 31, pass such orders as he may think fit; or