https://www.taxtmi.com/caselaws?id=56733 Sufficient cause for cancellation of an assessment under section 146 requires circumstances that genuinely prevent compliance with a notice under section 143(2). Illness shortly before the hearing did not meet that standard because sufficient time remained to inform the Assessing Officer and seek an adjournment. Repeated earlier non-compliance in the assessment proceedings further undermined the explanation. The application for cancellation of the assessment was therefore rejected, and rejection under section 146 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 Sufficient cause for cancellation of an assessment under section 146 requires circumstances that genuinely prevent compliance with a notice under section 143(2). Illness shortly before the hearing did not meet that standard because sufficient time remained to inform the Assessing Officer and seek an adjournment. Repeated earlier non-compliance in the assessment proceedings further undermined the explanation. The application for cancellation of the assessment was therefore rejected, and rejection under section 146 was upheld. Case-Laws Income Tax Fri, 23 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56733