https://www.taxtmi.com/caselaws?id=7882 A revisional order under section 33B is sustained where the Commissioner discloses the basic grounds showing the assessment to be erroneous and prejudicial to the revenue, and gives the assessee a reasonable opportunity to answer them. Jurisdiction of the Income-tax Officer depends on the Commissioner's allocation of work under section 5(5), not on informal office records, and the assessee was found outside the allotted jurisdiction. There was also no breach of natural justice because the notice stated the grounds, invited objections and evidence, and the materials relied on were supporting material rather than the sole basis of revision. en-us Mon, 02 Mar 1970 00:00:00 +0530 Mon, 23 Mar 2009 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7882 A revisional order under section 33B is sustained where the Commissioner discloses the basic grounds showing the assessment to be erroneous and prejudicial to the revenue, and gives the assessee a reasonable opportunity to answer them. Jurisdiction of the Income-tax Officer depends on the Commissioner's allocation of work under section 5(5), not on informal office records, and the assessee was found outside the allotted jurisdiction. There was also no breach of natural justice because the notice stated the grounds, invited objections and evidence, and the materials relied on were supporting material rather than the sole basis of revision. Case-Laws Income Tax Mon, 02 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7882