https://www.taxtmi.com/caselaws?id=6711 The commentary explains that a revisional order under section 33B will not be invalidated for breach of natural justice where the decisive basis is material already on record and available to the assessee. It also notes that territorial jurisdiction for assessment under section 64 of the Income-tax Act, 1922 depends on residence or place of business, and that returns themselves may show lack of jurisdiction. Where the record indicates hurried assessments made without proper enquiry, the revisional power may be used to cancel them for want of jurisdiction and improper assessment procedure. en-us Thu, 23 Dec 1965 00:00:00 +0530 Sun, 01 Feb 2009 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6711 The commentary explains that a revisional order under section 33B will not be invalidated for breach of natural justice where the decisive basis is material already on record and available to the assessee. It also notes that territorial jurisdiction for assessment under section 64 of the Income-tax Act, 1922 depends on residence or place of business, and that returns themselves may show lack of jurisdiction. Where the record indicates hurried assessments made without proper enquiry, the revisional power may be used to cancel them for want of jurisdiction and improper assessment procedure. Case-Laws Income Tax Thu, 23 Dec 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6711