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TMI Blog1969 (12) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... ampalal Binani, was assessed by the Income-tax Officer, B Ward, District 24-Parganas, to pay tax for the assessment years 1953-54 to 1960-61. The Commissioner of Income-tax, West Bengal, issued a notice on October 28, 1963, under section 33B of the Income-tax Act, 1922, requiring the assessee to show cause why the orders of assessment be not revised. Three copies of the notices were sent to the assessee--one was addressed at Basantial Shah Road, Tollygunje, Calcutta (which was the address disclosed by the assessee in his return for the assessment years 1953-54 to 1960-61); another was addressed at No. 18/C, Mathur Sen Garden Lane, Calcutta-6 (which was the address given by the assessee in his return for the assessment year 1962-63); and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Income-tax Act. In this appeal with special leave, counsel for the assessee contended that the Commissioner violated the rules of natural justice because he did not give adequate opportunity to the assessee to appear and contest the notice. Section 33B of the Income-tax Act, 1922, in so far as it is relevant provides : " (1) The Commissioner may call for and examine the record 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 circumstan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oposed revision. The conduct of the assessee leaves little room for doubt that he was anxious to ensure that the period of two years within which the Commissioner was competent to make in order under section 33B should expire. If the assessee had any grievance about the sufficiency of the opportunity given to him to make his representation, his obvious remedy was to appeal against the order to the Income-tax Appellate Tribunal and that the Tribunal would have considered the appeal on merits and given him an opportunity of tendering evidence. But such a course would not have served the object to the assessee. That is why he avoided approaching the Tribunal. In our view the High Court was right in holding that the order under section 33B of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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