https://www.taxtmi.com/caselaws?id=8159 Revisionary power was upheld where assessments were made hastily without proper enquiry into jurisdictional facts, the truth of the returns, the alleged residence and business address, and the source and genuineness of the initial capital. Notice of the specific grounds had been given, but the assessee failed to produce satisfactory evidence; accordingly, the Commissioner's order under section 33B setting aside the assessments and directing fresh assessment was sustained. The challenge based on breach of natural justice and alleged lack of bona fides failed because the Commissioner's preliminary enquiries and prima facie observations did not show that issues were decided behind the assessee's back or for an impermissible purpose. en-us Tue, 22 Sep 1970 00:00:00 +0530 Tue, 31 Mar 2009 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8159 Revisionary power was upheld where assessments were made hastily without proper enquiry into jurisdictional facts, the truth of the returns, the alleged residence and business address, and the source and genuineness of the initial capital. Notice of the specific grounds had been given, but the assessee failed to produce satisfactory evidence; accordingly, the Commissioner's order under section 33B setting aside the assessments and directing fresh assessment was sustained. The challenge based on breach of natural justice and alleged lack of bona fides failed because the Commissioner's preliminary enquiries and prima facie observations did not show that issues were decided behind the assessee's back or for an impermissible purpose. Case-Laws Income Tax Tue, 22 Sep 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8159