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TMI Blog1971 (9) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... erences. In those references the High Court was considering the one question referred to it by the Tribunal under section 66(1) of the Indian Income-tax Act, 1922 (in brief "the Act"), 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on July 18, 1962, which reads thus: "From Shri F. H. Vallibhoy Commissioner of Income-tax, West Bengal. To M/s. Electro House, G. T. Road, Asansol. Gentlemen, 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 r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner had no jurisdiction to proceed with the enquiry. In that view it thought it unnecessary to consider the remaining questions. Section 33B(1) reads: "The Commissioner may 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ined ? Our answer to that question has already been made clear. In our judgment no notice was required to be issued by the Commissioner before assuming jurisdiction to proceed under section 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 requir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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