Section 21 in The Assam Agricultural Income-Tax Act, 1939
21. Cancellation of assessment in certain cases and fresh assessment thereof.
- Where an assessee, or in case of a company the principal officer thereof, within one month from the Service of a notice of demand issued as hereinafter provided satisfies the Superintendent of Taxes or Agricultural Income-tax Officer that he was prevented by sufficient cause from making the return required by Section 19 or that he did not receive the notice issued under sub-section (2) of Section 19 or sub-section (2) of Section 20 or that he had not a reasonable opportunity to comply or was prevented by sufficient cause from complying with the terms of the last mentioned notice, the Superintendent of Taxes or Agricultural Income-tax Officer shall cancel the assessment and proceed to make a fresh assessment in accordance with the provisions of Section 20.
