Section 28 in The Maharashtra Agricultural Income Tax Act, 1962
28. Cancellation of assessment where cause is shown.
- Where an assessee within one month from the service of a notice of demand issued as hereinafter provided, satisfies the Agricultural Income-tax Officer; that he was prevented by sufficient cause from making the return required by section 22 or that he did not receive the notice issued under sub-section (5) of that section or sub-section (2) of section 23 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 notices, the Agricultural Income-tax Officer shall cancel the assessment and proceed to make a fresh assessment in accordance with the provisions of section 23.
