1968 (8) TMI 50 - ASSAM AND NAGALAND HIGH COURT - Income Tax

Head Note / Extract:
Service of notice - Assessee has not been given an opportunity of being heard inasmuch as she was not served with any notice of hearing of these matters. Expiry of 2 years from order sought to be revised - Tribunal was right in holding that the notices to show cause u/s 33B of the IT Act, 1922, and section 263 of the IT Act, 1961, for the asst. yrs. 1960-61 and 1961-62 were not validly served