TaxTMI 
TaxTMI 
1971 (9) TMI 10
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...."), and two other questions referred to it by the Tribunal in accordance with the directions given by that court under section 66(2) of the Act. The High Court has only answered the question referred to it by the Tribunal under section 66(1) of the Act and it has not answered the other two questions as being unnecessary. The question referred under section 66(1) is : "Whether, on the facts and in the circumstances of the case, the notice issued under section 33B of the Indian Income-tax Act, 1922, met the requirements of the law and whether the Commissioner of Income-tax validly exercised jurisdiction under section 33B of the Indian Income-tax Act, 1922?" The facts of the case lie within a narrow compass. The concerned assessment year....
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....men, Sub: Income-tax Assessment--1959-60 and 1960-61--M/s. Electro House--Registration under section 26A of the Income-tax Act--Wrongly granted--Proposal under section 33B to cancel orders under section 26A--Notice regarding: On a perusal of the orders under section 26A passed by the Income-tax Officer, "A" Ward, Asansol, on 5th October, 1960, and 25th February, 1961, for the assessment years 1959-60 and 1960-61 respectively in the above case and the connected records, I consider that the said orders are erroneous and prejudicial to revenue, inasmuch as registration under section 26A of the Income-tax Act, 1922, for the assessment year 1959-60 and renewal of registration under section. 26A of the said Act for the assessment year 1960-....
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....call for and examine the record of any proceeding under this Act and if he considers that any order passed therein by the Income-tax Officer is erroneous in so far as it is prejudicial to the interests of the revenue, he may, after giving the assessee an opportunity of being heard and after making or causing to be made such enquiry as he deems necessary, pass such order thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment, or cancelling the assessment and directing a fresh assessment." This section unlike section 34 does not prescribe any notice to be given. It only requires the Commissioner to give an opportunity to the assessee of being heard. The section does not speak of any notic....
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....ection 33B. Therefore the question what that notice should contain does not arise for consideration. It is not necessary nor proper for us in this case to consider as to the nature of the enquiry to be held under section 33B. Therefore, we refrain from spelling out what principles of natural justice should be observed in an enquiry under section 33B. This court in Gita Devi Aggarwal v. Commissioner of Income-tax ruled that section 33 B does not in express terms require a notice to be served on the assessee as in the case of section 34. Section 33B merely requires that an opportunity of being heard should be given to the assessee and the stringent requirement of service of notice under section 34 cannot, therefore, be applied to a proceeding....