Law:

Section:

Section 263, read with section 283 of the Income-tax Act 1961 - [Corresponding to section 33B read with section 63(1) of the Indian Income-tax Act, 1922] - Revision of order prejudicial to interest of revenue - Assessment years 1953-54 to 1961-62 - Whether section 33B of Act 1922 does not require a notice to be issued and served on assessee, as is required by section 34 of Act 1922 - Held, yes - Whether so long as an assessee is informed of ground on which a revision of assessment is sought to be made and an opportunity of being heard is given to him, question of service of notice is entirely immaterial - Held, yes - Commissioner issued two notice to assessee at two addresses where she was expected to be ordinarily residing for reopening her assessment under section 33B of Act, 1922- One notice was served by affixing copies thereof and another was served on assessee by redirecting it through post to a place of another state - In reply to said notice assessee sought some time for representing her case - However, since on date fixed for hearing no body appeared before Commissioner, he cancelled assessment of assessee and directed for a fresh assessment - Against said order assessee filed writ petition on which Single Judge quashed order of Commissioner - Whether since assessee was found to be absent from both addresses and further postal peon and departments representative were informed that she was staying at another State and they were not told of any possibility of her return within a reasonable time, in such circumstances notice was served by affixing, and such service could not be challenged, having regard to rule 17 of order V of the Code of Civil Procedures 1908 - Held, yes - Whether since no explanation or reason had been set forth by respondent in petition, nor had any reason been advanced by her to justify recourse to special jurisdiction of court under article 226 of the Constitution, no writ or order should have been issued for giving relief to respondent - Held, yes - Whether, therefore, impugned order of Single Judge was to be set aside - Held, yes FACTS The respondent assessee, was having her residence at "B". The appellant No. 1, Commissioner…

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