Natural justice challenge fails where revision rests on record material and lack of proof, not undisclosed adverse evidence.

An order under section 33B was held not to be vitiated by breach of natural justice where the revisional authority relied only on materials already on record and on the assessee's failure to support her own claims. The findings on assessment irregularities were based on dates, entries and other record evidence already within the assessee's knowledge, not on undisclosed material collected behind her back. The challenge based on the Income-tax Officer's jurisdiction also did not show any prejudice from denial of a fair hearing. On those facts, the requirements of audi alteram partem were satisfied and the writ challenge failed.

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Issues: Whether the revisional order made under section 33B of the Income-tax Act, 1922 was vitiated for breach of the principles of natural justice.

Analysis: The objection of breach of natural justice was examined on the basis of the grounds actually relied upon in the revisional order. The findings regarding the irregularities in the assessment records were drawn from the record itself, including dates and entries already within the assessee's knowledge, and not from material collected behind her back. The conclusion that the assessee's claims as to initial capital, business income, interest and related matters were unsupported by evidence was also founded on the absence of proof on the assessee's own case, not on undisclosed material. The objection based on the Income-tax Officer's jurisdiction also did not establish any prejudice arising from secret material or denial of a fair opportunity. On these facts, the requirements of audi alteram partem were satisfied.

Conclusion: The revisional order was not bad for violation of natural justice and the challenge to it failed.

Final Conclusion: The appeal succeeded, the order under section 33B was sustained, and the rule issued in the writ petition stood discharged.

Ratio Decidendi: An order is not vitiated for breach of natural justice where it rests on materials already on record or on the assessee's failure to adduce supporting evidence, and not on undisclosed adverse material collected behind the assessee's back.

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