Section 27(1) in The Assam Agricultural Income-Tax Act, 1939
(1)The Commissioner may call for and examine the records of any proceedings under this Act, if he considers that any order passed therein by any authority appointed under Section 18 other than himself is erroneous in so far as it is prejudicial to the interest of revenue, and he may after giving the assessee on opportunity of being heard and after making or causing to be made such enquiry as he deems necessary, pass such order thereon as the circumstance of the case justify, including an order enhancing or modifying the assessment or modifying the assessment and directing a fresh assessment.
