Fair opportunity in revision proceedings: non-disclosure of supporting material did not invalidate the revisional order

A revisional order under section 33B was upheld because the assessee had a fair opportunity to meet the substantive grounds for revision, including the allegation of inadequate enquiry by the Income-tax Officer and resulting prejudice to revenue. The Court treated the undisclosed enquiry results as supporting material rather than the basis of the action, and found no prejudice from the omission to communicate them specifically. On that footing, the challenge based on denial of opportunity failed, and the revisional jurisdiction was treated as available on the facts.

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Issues: Whether the revisional order under section 33B was invalid for want of fair and reasonable opportunity to the assessee.

Analysis: The revisional authority had issued a notice stating the assessment years under examination and calling upon the assessee to show cause. The order ultimately passed recorded the basis for revising the assessments, including the absence of proper enquiry by the Income-tax Officer and the prejudicial effect on revenue. The material referred to in the order which had not been specifically communicated was treated as supporting material rather than the basic foundation of the action. Since the assessee had an opportunity to respond to the substantive grounds and any omission to supply the results of enquiries caused no prejudice, the challenge based on denial of opportunity failed. The Court also treated the revisional jurisdiction under section 33B as available on the facts of the case.

Conclusion: The order was not vitiated for want of opportunity, and the assessee's challenge failed.

Ratio Decidendi: A revisional order is not invalid where the assessee had a fair opportunity to meet the substantive grounds and no prejudice is shown from non-disclosure of supporting material.

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