https://www.taxtmi.com/caselaws?id=282495 Service of the proposed revision notice under section 33B of the Income-tax Act, 1922 was valid because it was attempted by registered post and personal delivery, and the surrounding facts showed receipt at the assessee's address by a family member residing there. The revisional order, however, was vitiated for breach of natural justice because the Commissioner relied on undisclosed adverse material, including allegations of fraud, collusion, interpolation and local enquiries, without putting the substance of that material to the assessee or adjourning the hearing to meet the new case. The revision therefore could not stand and was liable to be quashed. en-us Thu, 19 Mar 1964 00:00:00 +0530 Fri, 09 Aug 2019 14:53:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282495 Service of the proposed revision notice under section 33B of the Income-tax Act, 1922 was valid because it was attempted by registered post and personal delivery, and the surrounding facts showed receipt at the assessee's address by a family member residing there. The revisional order, however, was vitiated for breach of natural justice because the Commissioner relied on undisclosed adverse material, including allegations of fraud, collusion, interpolation and local enquiries, without putting the substance of that material to the assessee or adjourning the hearing to meet the new case. The revision therefore could not stand and was liable to be quashed. Case-Laws Income Tax Thu, 19 Mar 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282495