Natural justice in income-tax revision: assessee must be heard before judicial revision under section 33A(2) takes effect.

A revisional order under section 33A(2) of the Indian Income-tax Act, 1922, affecting an assessee's rights, required the assessee to be given a hearing before the revisional authority acted. The text relies on the Supreme Court's view that jurisdiction under that provision is judicial in nature, so natural justice applied. Orders passed without affording that opportunity could not be sustained and were liable to be set aside.

---

---

Issues: Whether the assessee was entitled to be heard in revision proceedings under section 33A(2) of the Indian Income-tax Act, 1922, and whether the orders passed without such hearing were liable to be quashed.

Analysis: The revisional order under section 33A(2) affected the assessee's rights. In view of the Supreme Court's pronouncement that the jurisdiction exercised under that provision is judicial in nature, the assessee was entitled to a hearing before the revisional authority acted. The earlier orders passed without affording that opportunity could not be sustained.

Conclusion: The assessee was entitled to be heard in revision, and the impugned orders were liable to be set aside.

---