https://www.taxtmi.com/caselaws?id=6385 Section 33B of the Indian Income-tax Act, 1922 empowered the Commissioner to revise an assessment if it was erroneous and prejudicial to the interests of revenue, even where the assessment arose from a voluntary return, was accepted without proper enquiry, involved a fictitious address, or was made in undue haste. Earlier assessment records could be used as supporting material to test the correctness of the assessment under revision, although the revision related to the later assessment year. On the facts stated, the Commissioner had jurisdiction to cancel the assessment and direct a fresh assessment, so the assessee's challenge failed. en-us Mon, 27 Nov 1972 00:00:00 +0530 Thu, 15 Jan 2026 14:16:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6385 Section 33B of the Indian Income-tax Act, 1922 empowered the Commissioner to revise an assessment if it was erroneous and prejudicial to the interests of revenue, even where the assessment arose from a voluntary return, was accepted without proper enquiry, involved a fictitious address, or was made in undue haste. Earlier assessment records could be used as supporting material to test the correctness of the assessment under revision, although the revision related to the later assessment year. On the facts stated, the Commissioner had jurisdiction to cancel the assessment and direct a fresh assessment, so the assessee's challenge failed. Case-Laws Income Tax Mon, 27 Nov 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6385