Amendment status not verified — confirm the current text below against the official source.
Where an assessee, or in case of a com- ~ assessme?t pany the principal officer thereof, within one •n certam th fj I . f . f d d ca.ses and mon rom t 1e servtce o a nottcc o cman fre&h assess- issued as hereinafter provided satisfies the Agri- me.nt thereof. cultural Income-Tax Officer that he was prevent· ed by sufficient cause from making the return ... ) • • • _, • • • 15 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 Agri· cultural Income-Ta'{ Officer shall cancel the assessment and proceed to make a fresh assessment in accordance with the provisions of section 20. Penalty for