https://www.taxtmi.com/caselaws?id=56733 The note examines whether illness shortly before the hearing date constituted sufficient cause for failure to comply with a notice under section 143(2) and for cancellation of the assessment under section 146. It records that the assessee had time to contact the Assessing Officer and seek adjournment, and that the assessment history showed repeated non-compliance. On those facts, the illness was not treated as sufficient cause for non-attendance or non-response, and the rejection of the section 146 application was upheld. en-us Fri, 23 Mar 1984 00:00:00 +0530 Mon, 06 Dec 2010 15:19:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56733 The note examines whether illness shortly before the hearing date constituted sufficient cause for failure to comply with a notice under section 143(2) and for cancellation of the assessment under section 146. It records that the assessee had time to contact the Assessing Officer and seek adjournment, and that the assessment history showed repeated non-compliance. On those facts, the illness was not treated as sufficient cause for non-attendance or non-response, and the rejection of the section 146 application was upheld. Case-Laws Income Tax Fri, 23 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56733