2005 (1) TMI 102

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....er. None has appeared on behalf of the respondents to contest the present proceedings. A notice dated February 26, 1997, issued under the provisions of section 30 of the Assam Agricultural Income-tax Act, 1939 (hereinafter referred to as "the Act"), is the subject matter of challenge. The short ground urged is that the aforesaid notice is barred under section 30 of the Act and therefore the pro....

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....on (2) of section 19, and may proceed to assess or reassess such income, and the provisions of this Act shall, so far as may be, apply accordingly as if the notice were a notice issued under that sub-section: Provided that the tax shall be charged at the rate at which it would have been charged if such income had not escaped assessment for full assessment, as the case may be: Provided furthe....