https://www.taxtmi.com/caselaws?id=6714 An order under section 33B was held not to be vitiated by breach of natural justice where the revisional authority relied only on materials already on record and on the assessee's failure to support her own claims. The findings on assessment irregularities were based on dates, entries and other record evidence already within the assessee's knowledge, not on undisclosed material collected behind her back. The challenge based on the Income-tax Officer's jurisdiction also did not show any prejudice from denial of a fair hearing. On those facts, the requirements of audi alteram partem were satisfied and the writ challenge failed. en-us Thu, 23 Dec 1965 00:00:00 +0530 Sun, 01 Feb 2009 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6714 An order under section 33B was held not to be vitiated by breach of natural justice where the revisional authority relied only on materials already on record and on the assessee's failure to support her own claims. The findings on assessment irregularities were based on dates, entries and other record evidence already within the assessee's knowledge, not on undisclosed material collected behind her back. The challenge based on the Income-tax Officer's jurisdiction also did not show any prejudice from denial of a fair hearing. On those facts, the requirements of audi alteram partem were satisfied and the writ challenge failed. Case-Laws Income Tax Thu, 23 Dec 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6714