https://www.taxtmi.com/caselaws?id=168417 Section 33B of the Income-tax Act, 1922 was upheld as intra vires and not violative of Article 14 because it required only tentative scrutiny, a mandatory hearing before any revisional order, and provided an appealable remedy. The provision was applied to a defined class of cases involving orders prejudicial to revenue, and that classification was held to have a rational nexus with protecting lawful revenue. The notices issued under section 33B were also not quashed at the threshold, as the challenge turned on disputed facts requiring inquiry and no patent lack of jurisdiction was shown; writ interference was therefore premature. en-us Tue, 04 Dec 1956 00:00:00 +0530 Fri, 27 Feb 2015 11:25:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168417 Section 33B of the Income-tax Act, 1922 was upheld as intra vires and not violative of Article 14 because it required only tentative scrutiny, a mandatory hearing before any revisional order, and provided an appealable remedy. The provision was applied to a defined class of cases involving orders prejudicial to revenue, and that classification was held to have a rational nexus with protecting lawful revenue. The notices issued under section 33B were also not quashed at the threshold, as the challenge turned on disputed facts requiring inquiry and no patent lack of jurisdiction was shown; writ interference was therefore premature. Case-Laws Income Tax Tue, 04 Dec 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168417