Section 33B revision and natural justice: disclosed grounds and supporting enquiries sustained the revisional order.

A notice under section 33B was held sufficient where it disclosed the essential grounds for revision, including want of proper enquiry, doubtful residence and business, and erroneous assessments. The Commissioner was entitled to conduct enquiries for revision and rely on the results as supporting material for grounds already disclosed. Because the order was not founded solely on undisclosed basic material, and the assessee's own reply and the record independently supported the disclosed grounds, the use of some material gathered behind the assessee's back did not breach natural justice. The revisional order was therefore sustained.

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Issues: Whether the Commissioner's order revising the assessments under section 33B was vitiated for breach of natural justice because some materials used in support of the disclosed grounds were collected behind the assessee's back and were not specifically put to her.

Analysis: The notice under section 33B disclosed the essential grounds on which revision was proposed, namely, want of proper enquiry, doubtful residence and business, and the alleged erroneous assessments made by the Income-tax Officer. The assessee was therefore aware of the case she had to meet. The Commissioner was entitled to make enquiries for the purposes of revision, and he could use the results of such enquiries if they were only supporting materials for a ground already disclosed. The order was not based exclusively on undisclosed basic materials. The disclosed grounds were independently supported by materials appearing in the record and by the assessee's own admissions in the reply to the notice. The use of some undisclosed materials did not, in the circumstances, vitiate the entire order. The notice and opportunity given were held sufficient to satisfy the requirements of section 33B and the principles of natural justice.

Conclusion: The challenge to the revisional order on the ground of breach of natural justice failed, and the order of revision was sustained.

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