Agricultural Income-tax Act, 1957 Section 21 - Bare Act

Where an assessee within one month from the service of a notice of demand issued as hereinafter provided, satisfies the¹[Assistant Commissioner of Agricultural Income-tax] that he was prevented by sufficient cause from making the return required by section 18 or that he did not receive the notice issued under sub-section (2) or sub-section (4) of that section or sub-section (2) of section 19 or that he had not a reasonable opportunity to comply, or prevented by sufficient cause from complying with the terms of any such notice, the¹[Assistant Commissioner of Agricultural Income-tax] shall cancel the assessment and proceed to make a fresh assessment in accordance with the provisions of section 19.

________________________

1. Substituted by Act 5 of 1993 w.e.f. 9.11.1992