- (1.) THE point involved in this Rule is short but interesting. The petitioner, srimati Kiron Devi Singhee, residing at basirhat, in the District of 24 Pargannas, used to be assessed to income-tax by the Income-tax Officer, B-Ward, District 24 Pergannas. The respondent commissioner of Income-tax, decided to revise the assessments made on the petitioner for the years 1953-54 to 1961-62, in exercise of his power under sec. 33b of the Income-tax Act, 1922.
(2.) NOW, sec. 33b (1), which is material for purposes of this Rule, is couched in the following language: "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 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"
(3.) SINCE the section requires that the assessee is to be given a reasonable opportunity of being heard, the respondent Commissioner issued the following notice to the petitioner : "1. On calling for and examining the records of your case for the assessment years 1953-54, 1954-55, 1955-56, 1956-57, 1957-58, 1958-59, 1959-60, 1960-61 and 1961-62 and other connected records I consider that the orders of assessment passed by the Income-tax Officer 'b' Ward, dist. 24 Pergannas on 14-6-61 are erroneous in so far as they are prejudicial to the interests of revenue far as they are prejudicial to the interests of revenue for the following reasons amongst others : 2. Enquiries made have revealed that you neither resided nor carried on any business from the address declared in the Returns. Also the Income-tax Officer was not justified in accepting the initial capital, the income from business etc. without any enquiry or evidence whatsoever. 3. I, therefore, propose to pass such orders thereon as the circumstances of the cases justify, after giving you an opportunity of being heard under the powers vested in me under sec. 33b of the Income-tax Act, 1922. The cases will be heard at 3. 30 P. M. on 9. 5. 63 at my above office when you are requested to produce the necessary evidence in support of your contentions. Objection in writing accompanied by the necessary evidence, if any, received on or before the appointmnt for personal hearing will also be duly considered. ;