https://www.taxtmi.com/caselaws?id=9187 A revisional order under section 33B is valid only if the Commissioner independently applies mind, records reasons, and concludes that the Income-tax Officer's order is erroneous and prejudicial to revenue; an order made without such reasoning is vitiated. Revision may also be maintained against the legal heir of a deceased assessee where the statute treats the heir as liable for the deceased's tax and notice is properly issued to the person answerable for that liability. The third question was left unanswered, and the text records that the revisional order was struck down on the first issue while revision against the legal heir was upheld on the second. en-us Tue, 04 Sep 1973 00:00:00 +0530 Sat, 20 Jun 2009 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9187 A revisional order under section 33B is valid only if the Commissioner independently applies mind, records reasons, and concludes that the Income-tax Officer's order is erroneous and prejudicial to revenue; an order made without such reasoning is vitiated. Revision may also be maintained against the legal heir of a deceased assessee where the statute treats the heir as liable for the deceased's tax and notice is properly issued to the person answerable for that liability. The third question was left unanswered, and the text records that the revisional order was struck down on the first issue while revision against the legal heir was upheld on the second. Case-Laws Income Tax Tue, 04 Sep 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9187