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of <h1>Right to cancel summary assessment and obtain fresh regular reassessment within one month; tax officer must dispose within 90 days</h1> Provision previously allowed an assessee, where an assessment under the older summary assessment regime was made, to apply within one month of service of the demand notice to have that assessment cancelled if they were prevented by sufficient cause from filing the required return, did not receive statutory notices, or lacked a reasonable opportunity to comply. If the tax officer is satisfied, the officer must cancel and make a fresh assessment under the regular procedures; the officer must dispose of such applications within 90 days, excluding delay attributable to the applicant.
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