https://www.taxtmi.com/caselaws?id=187261 The assessee's right to demand a reference was confined to questions arising from orders made under the statutory appellate provisions in section 66(2). A best judgment assessment under section 23(4) did not attract an appeal under the proviso to section 30, so it did not produce an order under section 31 from which a reference could be sought. Challenges to the validity, reasonableness, or arbitrariness of such an assessment lay in revision under section 33, but no statutory right existed to compel a reference. An incompetent appeal rejected in limine could not be treated as an order under section 31 for section 66 purposes. en-us Thu, 11 Jan 1934 00:00:00 +0530 Sat, 15 Oct 2016 18:43:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187261 The assessee's right to demand a reference was confined to questions arising from orders made under the statutory appellate provisions in section 66(2). A best judgment assessment under section 23(4) did not attract an appeal under the proviso to section 30, so it did not produce an order under section 31 from which a reference could be sought. Challenges to the validity, reasonableness, or arbitrariness of such an assessment lay in revision under section 33, but no statutory right existed to compel a reference. An incompetent appeal rejected in limine could not be treated as an order under section 31 for section 66 purposes. Case-Laws Income Tax Thu, 11 Jan 1934 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187261