https://www.taxtmi.com/caselaws?id=276261 Section 27 of the Income-tax Act, 1922 is disjunctive, so cancellation of an assessment made under section 23(4) can be granted when the assessee shows sufficient cause for non-compliance with the notice under section 22(4), even if no sufficient cause is shown for failure to comply with the notice under section 22(2). The statutory grounds are alternative and not cumulative, and the assessee need not satisfy every ground mentioned in the provision. On that construction, sufficient cause for default under section 22(4) is enough to trigger cancellation of the assessment and a fresh assessment. en-us Sat, 21 Mar 1964 00:00:00 +0530 Sat, 03 Nov 2018 16:12:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276261 Section 27 of the Income-tax Act, 1922 is disjunctive, so cancellation of an assessment made under section 23(4) can be granted when the assessee shows sufficient cause for non-compliance with the notice under section 22(4), even if no sufficient cause is shown for failure to comply with the notice under section 22(2). The statutory grounds are alternative and not cumulative, and the assessee need not satisfy every ground mentioned in the provision. On that construction, sufficient cause for default under section 22(4) is enough to trigger cancellation of the assessment and a fresh assessment. Case-Laws Income Tax Sat, 21 Mar 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276261