Section 19B in The Assam Agricultural Income-Tax Act, 1939
19B. Provisional assessment.
(1)The Superintendent of Taxes or Agricultural Income-tax Officer may, at any time after the receipt of a return made under Section 19, proceed to make in a summary manner a provisional assessment of tax payable by the assessee on the basis of his return and the accounts and documents, if any, accompanying. Where the amount of tax payable as per provisions assessment exceeds the amount paid or deemed to have been paid, the provisions of Sections 35-C, 35-D and 35-E of the Act shall apply in his case.(2)In making any assessment under this section due effect shall be given to the allowances and deductions as admissible under this Act and the Rules.(3)After a regular assessment has been made, any amount paid or deemed to have been paid towards the provisional assessment made under sub-section (1) shall be deemed to have been paid towards the regular assessment; and where the amount paid or deemed to have paid towards the provisional assessment exceeds the amount payable under the regular assessment, the excess shall be refunded to the assessee.When the amount of tax payable as per regular assessment exceeds the amount paid or deemed to have been paid towards the provisional assessment, the provisions, of Sections 35-C, 35-D and 35-E of the Act shall apply in every such case.(4)Nothing done or suffered by reason or in consequence of any provisional assessment made under this section shall prejudice the determination on the merits of any issue which any arise in the course of the regular assessment.(5)There shall be no right to appeal against a provisional assessment under sub-section (1).
