https://www.taxtmi.com/caselaws?id=7239 Section 33B required only a reasonable opportunity of being heard, but that opportunity had to include disclosure of the basic grounds for the proposed revision so the assessee could meet the case against it. A notice stating only that there were prima facie reasons to treat the partnership as not genuine, without setting out the specific basis, was too vague and forced the assessee to speculate. Because the proceeding was quasi-judicial, compliance with natural justice was essential. The notice was therefore invalid, and the Commissioner did not validly exercise jurisdiction under section 33B. en-us Thu, 02 May 1968 00:00:00 +0530 Mon, 16 Feb 2009 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7239 Section 33B required only a reasonable opportunity of being heard, but that opportunity had to include disclosure of the basic grounds for the proposed revision so the assessee could meet the case against it. A notice stating only that there were prima facie reasons to treat the partnership as not genuine, without setting out the specific basis, was too vague and forced the assessee to speculate. Because the proceeding was quasi-judicial, compliance with natural justice was essential. The notice was therefore invalid, and the Commissioner did not validly exercise jurisdiction under section 33B. Case-Laws Income Tax Thu, 02 May 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7239