Section 27 • THE ASSAM AGRICULTURAL INCOME-TAX (AMENDMENT) ACT, 1962
Section 27(1)
The Commissioner may call for and examine the record of any proceeding under this Act, and if he considers that any order passed therein by any authority other than him appointed under sub-section (2) of section 18, is erroneous in so far as it is prejudicial to the interests of the revenue, he may, after giving the assessee an opportunity of being heard and after making or causing to be made such enquiry as he deems necessary, pass such orders thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment, or cancelling the assessment and directing a fresh assessment.
{
"act_title": "THE ASSAM AGRICULTURAL INCOME-TAX (AMENDMENT) ACT, 1962",
"act_slug": "the-assam-agricultural-income-tax-amendment-act-1962",
"section_label": "Section",
"section": {
"number": "27",
"title": "Section 27(1)",
"chapter": null,
"content": "The Commissioner may call for and examine the record of any proceeding under this Act, and if he considers that any order passed therein by any authority other than him appointed under sub-section (2) of section 18, is erroneous in so far as it is prejudicial to the interests of the revenue, he may, after giving the assessee an opportunity of being heard and after making or causing to be made such enquiry as he deems necessary, pass such orders thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment, or cancelling the assessment and directing a fresh assessment.",
"footnote": "",
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},
"prev_section": "5",
"next_section": "27"
}
