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Saphale Parisar Bigarsheti , Sahkari ... vs Pcit-1, Thane on 31 March, 2023 cites

Gita Devi Aggarwal vs Commissioner Of Income-Tax, West ... on 31 July, 1969

They pertain to the region of natural justice. Breach of the principles of natural justice may affect the legality of the order made but that does not affect the jurisdiction of the Commissioner. At present we are not called upon to consider whether the order made by the Commissioner is vitiated because of the contravention of any of the principles of natural justice. The scope of these appeals is very narrow. All that we have to see is whether before assuming jurisdiction the Commissioner was required to issue a notice nd if he was so required what that notice should have and contained? 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 33-B. 33 erefore the question what that Therefore notice should contain does not arise for consideration. It is SaphaleParisarBigarshetiSahkari 13 ITA No. 190/Mum/2023 not necessary nor proper for us in this case to consider as to the nature of the enquiry to be held under Section 33 33-B. Therefore, we refrain from spelling out wha whatt principles of natural justice should be observed in an enquiry under Section 33B.B. This Court in Gita Devi v. CIT, West Bengal ruled that Section 33-B 33 B does not in express terms require a notice to be served on the assessee as in the case of Section
Supreme Court of India Cites 9 - Cited by 65 - V Ramaswami - Full Document
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