https://www.taxtmi.com/caselaws?id=5055 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. en-us Mon, 01 May 1967 00:00:00 +0530 Fri, 27 Feb 2015 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5055 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. Case-Laws Income Tax Mon, 01 May 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5055