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পাতা:বাংলাদেশ কোড ভলিউম ২৮.djvu/১২৪

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>こさ such an amount as he deems correct and shall send a notice accordingly to the assessee asking him to establish that the total income presumed is not correct: Provided that the Deputy Commissioner of Taxes shall not presume the total income of an assessee unless he has material facts and evidence in support of his presumption: Provided further that the Deputy Commissioner of Taxes shall not presume the total income of an assessee without previous approval of the Inspecting Joint Commissioner of Taxes. (2) If the assessee fails to comply with the notice referred to অর্থ আইন, よ。ああの in sub-section (1) or having complied with, has failed s establish that the total income presumed is not correct, the Deputy Commissioner of Taxes shall, by an order in writing, make an assessment on the total income presumed and determine the sum payable by him on the basis of such assessment. No o (3) If the assessee succeeds in establishing that the total income presumed is not correct, his income shall be assessed in accordance with other provisions of this Ordinance.”; o (So) section 121 fi: sub-section (3) fii, o (FE) clause (a) CE æAppellate Joint Commissioner” শব্দগুলির পর acor to the Commissioner (Appeals)” শব্দগুলি ও বন্ধনীরসন্নিবেশিত হইবে; এবং (*) clause (b) CE æAppellate Tribunal” *RefH ofETÉ aeCommissioner (Appeals) or to the Appellate Tribuna" শব্দগুলি ও বন্ধনীগুলি প্রতিস্থাপিত হইবে: ནི། ། (SS) section 122 of sub-section (1) @ acthe Commissioner”

  • Fofoss of aethe Commissioner (Appeals)” offs, of 3 বন্ধনীগুলি সন্নিবেশিত হইবে:

"ു -S (૨૨) section 128 (To sub-section (1) to acAppellate Joint ಛಿ। **offs of ae,the Commissioner (Appeals)” CŞ কমাটি, শব্দগুলি ও বন্ধনীগুলি সন্নিবেশিত হইবে: (SS) section 129 (4 acAppellate Joint Commissioner” শব্দগুলির পর ae, the Commissioner (Appeals)” কমাটি, শব্দগুলি ও বন্ধনীগুলি সন্নিবেশিত হইবে: