Section 21 • THE ASSAM AGRICULTURAL INCOME-TAX ACT, 1939
Section 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 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 notices the Agricultural Income-Tax Officer shall cancel the assessment and proceed to make a fresh assessment in accordance with the provisions of section 20.
{
"act_title": "THE ASSAM AGRICULTURAL INCOME-TAX ACT, 1939",
"act_slug": "the-assam-agricultural-income-tax-act-1939",
"section_label": "Section",
"section": {
"number": "21",
"title": "Section 21. Cancellation of assessment in certain cases and fresh assessment thereof",
"chapter": null,
"content": "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 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 notices the Agricultural Income-Tax Officer shall cancel the assessment and proceed to make a fresh assessment in accordance with the provisions of section 20.",
"footnote": "",
"is_definition": false,
"sort_order": 640
},
"prev_section": "20",
"next_section": "22"
}
