https://www.taxtmi.com/caselaws?id=6914 A fair opportunity of hearing is a condition precedent to the exercise of revisional power under section 33B; where notice is not validly served so as to afford that opportunity, the revisional order is without jurisdiction. Here, service by registered post was not established in time and attempted affixation at an address that was not the assessee's residence was held insufficient, so the ex parte revisional order could not stand. The availability of an appellate remedy did not bar writ relief because a patent jurisdictional error and breach of natural justice justified certiorari despite the alternate remedy. The revisional order and consequential proceedings were quashed. en-us Thu, 16 Mar 1967 00:00:00 +0530 Sat, 07 Feb 2009 08:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6914 A fair opportunity of hearing is a condition precedent to the exercise of revisional power under section 33B; where notice is not validly served so as to afford that opportunity, the revisional order is without jurisdiction. Here, service by registered post was not established in time and attempted affixation at an address that was not the assessee's residence was held insufficient, so the ex parte revisional order could not stand. The availability of an appellate remedy did not bar writ relief because a patent jurisdictional error and breach of natural justice justified certiorari despite the alternate remedy. The revisional order and consequential proceedings were quashed. Case-Laws Income Tax Thu, 16 Mar 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6914