https://www.taxtmi.com/caselaws?id=38536 Section 33B of the Indian Income-tax Act, 1922 permitted revision only where the assessment order was both erroneous and prejudicial to the interests of the revenue. A mere omission by the Income-tax Officer to deal with a claim in the return was not enough by itself. The Commissioner had to apply his own mind to the assessee's objection and decide on merits whether any prejudice to the revenue existed. As the Commissioner cancelled the assessment and directed a fresh assessment without examining that statutory precondition, the revisional action was held not maintainable and the issue was answered in favour of the assessee. en-us Wed, 26 Apr 1972 00:00:00 +0530 Wed, 07 Apr 2010 11:18:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38536 Section 33B of the Indian Income-tax Act, 1922 permitted revision only where the assessment order was both erroneous and prejudicial to the interests of the revenue. A mere omission by the Income-tax Officer to deal with a claim in the return was not enough by itself. The Commissioner had to apply his own mind to the assessee's objection and decide on merits whether any prejudice to the revenue existed. As the Commissioner cancelled the assessment and directed a fresh assessment without examining that statutory precondition, the revisional action was held not maintainable and the issue was answered in favour of the assessee. Case-Laws Income Tax Wed, 26 Apr 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38536