Amendment status not verified — confirm the current text below against the official source.
Cancellation of assessment in certain cases.-Where an assessee, w1thin one mon1h frum the service of a notice of demand issued as hereinafter provided, satisfies the asses5ing author1ty that he was prL vented by suflic1ent cause from making the return reqUired by section 4 or that he did not receive the notice issued under sub-section (3) or sub-~ection (5) of that section or ~ ub-section (2) of :,ection 5 or that he had not a reasonable opporLunity to comply, or was prevented hy suffi- cient cause from complying, with the terms of any such notice the a~sessmg authonty shall cancel the asse5sment and proceed to make a fresh assessment in accordance w1th the proviswns of section 5. 136