Section 25(1) in The Bengal Agricultural Income-Tax Act, 1944
(1)If the Agricultural Income-tax Officer is satisfied without requiring the presence of the assessee or the production by him of any evidence that a return made under section 24 is correct and complete, he shall assess the total agricultural income of the assessee [and, except in the case of a company, firm or other association of persons, also his total world income] [Words inserted by W.B. Act 6 of 1975.], and shall determine the sum payable by him on the basis of such return.[* * * * *] [Sub-section (2) omitted by W.B. Act 6 of 1975.]
