Section 33. Assessment of tax based on audit objections

33. Assessment of tax based on audit objections. —Where an objection has been made by the Comptroller and Auditor-General of India in respect of an assessment or re-assessment made or scrutiny of any return filed under this Act, the prescribed authority shall proceed to re-assess the dealer with respect to whose assessment or re-assessment or scrutiny, as the case may be, the objection has been made in the manner prescribed: Provided that no order under this section shall be passed without giving the dealer an opportunity of being heard.