1969 (12) TMI 3

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..... pies of the notices were sent to the assessee--one was addressed at Basantial Shah Road, Tollygunje, Calcutta (which was the address disclosed by the assessee in his return for the assessment years 1953-54 to 1960-61); another was addressed at No. 18/C, Mathur Sen Garden Lane, Calcutta-6 (which was the address given by the assessee in his return for the assessment year 1962-63); and the third was addressed at No. 216, Mahatma Gandhi Road, Calcutta, " Care of " Janaki Lal Bajaj, brother-in-law of the assessee. By the notice, October 31, 1963, was fixed as the date for hearing. On October 31, 1963, the date fixed for hearing, the assessee was not present and the Commissioner set aside the order and directed the Income-tax Officer to make fres .....

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..... and examine the record 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 the 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,... (2) No order shall be made under sub-section (1)--....... (b) after the expiry of two years from the date of the order sought to be revised ........" The period of two years prescribed by sub-section (2)(b) of section 33B within which power bad to be exercised by the Commissioner was expiring on November 15, 1963. The Commissio .....

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..... o appeal against the order to the Income-tax Appellate Tribunal and that the Tribunal would have considered the appeal on merits and given him an opportunity of tendering evidence. But such a course would not have served the object to the assessee. That is why he avoided approaching the Tribunal. In our view the High Court was right in holding that the order under section 33B of the Income-tax Act was properly passed. Before parting with the case we deem it necessary once more to emphasize that the income-tax Act provides a complete and self-contained machinery for obtaining relief against improper action taken by the department authorities, and normally the party feeling himself aggrieved by such action cannot be permitted to refuse to h .....

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