1967 (5) TMI 10 - SUPREME COURT - Income Tax

Head Note / Extract:
Assessee`s contention that she was denied opportunity of showing cause against the grounds and materials on which the Commissioner proceeded for the purpose of taking action under s. 33B - assessee will have full opportunity of showing to the ITO whether he had jurisdiction or not and whether the income assessed in the assessment orders which were originally passed was correct or not. Assessee's appeal dismissed