https://www.taxtmi.com/caselaws?id=6292 Section 33B of the Indian Income-tax Act, 1922 empowers the Commissioner to revise an Income-tax Officer's order if it is erroneous and prejudicial to revenue, after giving the assessee an opportunity of being heard and making any enquiry considered necessary. The notice requirement under section 34 is not imported into section 33B as a jurisdictional condition. The hearing obligation operates as part of natural justice and may affect the legality of the final order, but it does not restrict the Commissioner's power to initiate proceedings. Accordingly, prior notice was not a condition precedent to jurisdiction, and the notice issued did not invalidate the revision proceedings. en-us Thu, 02 Sep 1971 00:00:00 +0530 Wed, 03 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6292 Section 33B of the Indian Income-tax Act, 1922 empowers the Commissioner to revise an Income-tax Officer's order if it is erroneous and prejudicial to revenue, after giving the assessee an opportunity of being heard and making any enquiry considered necessary. The notice requirement under section 34 is not imported into section 33B as a jurisdictional condition. The hearing obligation operates as part of natural justice and may affect the legality of the final order, but it does not restrict the Commissioner's power to initiate proceedings. Accordingly, prior notice was not a condition precedent to jurisdiction, and the notice issued did not invalidate the revision proceedings. Case-Laws Income Tax Thu, 02 Sep 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6292