Cancellation of assessment

Where a deales, mu the case of an ahscssment completed under sub-seetion (4) af © -ction §, satisfies the Commissioner within one month from the date of issuc of a notice of demand as hereinafter provided, that he was prevented by sufficient cause fram making the return required by section J or that he did net receive the notice issued under: ub-section (2) of section T or sub-geetion (2) of section 8 or that he fat sat a reasonable opportunity to camply, or was prevented Latoat isiont enne from varaplying with the terms of the notice, the C mmicsoner in: ¥ cancell the asse.stnent and make a fresh assessnu ct in aceon dance with the provisions of sertion 4.