https://www.taxtmi.com/caselaws?id=8269 A consolidated revisional notice and order under section 33B of the Indian Income-tax Act, 1922 could validly cover multiple assessment years because the provision required only that the assessee be given a real opportunity of being heard; it did not prescribe a separate statutory notice for each year. In the absence of any mandatory procedural form, a consolidated revisional order was acceptable so long as no prejudice or breach of natural justice was shown. The text also notes that reliance on the assessee's initial capital in the first year did not invalidate the revisional order where other stated grounds independently supported revisional action for the remaining years. en-us Tue, 05 Jan 1971 00:00:00 +0530 Thu, 09 Apr 2009 09:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8269 A consolidated revisional notice and order under section 33B of the Indian Income-tax Act, 1922 could validly cover multiple assessment years because the provision required only that the assessee be given a real opportunity of being heard; it did not prescribe a separate statutory notice for each year. In the absence of any mandatory procedural form, a consolidated revisional order was acceptable so long as no prejudice or breach of natural justice was shown. The text also notes that reliance on the assessee's initial capital in the first year did not invalidate the revisional order where other stated grounds independently supported revisional action for the remaining years. Case-Laws Income Tax Tue, 05 Jan 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8269