Lawgist12Re-opening of assessment at the instance of the assessee
(1) Where an assessee assessed under section 11 makes an application to the Income-tax Officer, within one month from the date of service of a notice of demand issued in consequence of the assessment, for the cancellation of the assessment on the ground--
(i) that he was prevented by sufficient cause from making the return required under sub-section (2) of section 8, or
(ii) that he did not receive the notice issued under sub-section (1) of section 10, or
(iii) that he had not a reasonable opportunity to comply, or was prevented by sufficient cause from complying, with the terms of the notice referred to in clause (ii),
the Income-tax Officer shall, if satisfied about the existence of such ground, cancel the assessment and proceed to make a fresh assessment in accordance with the provisions of section 10 or section 11.
(2) Every application made under sub-section (1) shall be disposed of within ninety days from the date of receipt thereof by the Income-tax Officer:
Provided that in computing the period of ninety days aforesaid, any delay in disposing of the application which is attributable to the assessee shall be excluded.
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- 1 Short title and extent
- 2 Definitions
- 3 Application of the Act
- 4 Tax authorities
- 5 Charge of tax
- 6 Scope of chargeable receipts
- 7 Computation of chargeable receipts
- 8 Return of chargeable receipts
- 9 Self-assessment
- 10 Assessment
- 11 Best judgment assessment
- 12 Re-opening of assessment at the instance of the assessee
- 13 Receipts escaping assessment
- 14 Advance payment of hotel receipts tax
- 15 Penalty for failure to furnish returns, comply with notices, concealment of receipts, etc
- 16 Penality for false estimate of, or failure to pay, hotel-receipts tax payable in advance
- 17 Opportunity of being heard
- 18 Appeals to the Commissioner (Appeals)
- 19 Appeals to Appellate Tribunal
- 20 Rectification of mistakes
- 21 Hotel-receipts tax deductible in computing total income under Income-tax Act
- 22 Revision of order prejudicial to revenue
- 23 Revision of orders by Commissioner
- 24 Application of provisions of Income-tax Act
- 25 Income-tax papers to be available for the purposes of this Act
- 26 Wilful attempt to evade tax, etc
- 27 Failure to furnish returns of chargeable receipts
- 28 Failure to produce accounts and documents
- 29 False statement in verification, etc
- 30 Abetment of false return, etc
- 31 Punishment for second and subsequent offences
- 32 Certain offences to be non-cognizable
- 33 Institution of proceedings and composition of offences
- 34 Power to make rules
- 35 Power to exempt
- 36 Power to remove difficulties
- 37 [Repealed]
