https://www.taxtmi.com/caselaws?id=7567 The revisional phrase "any proceeding under this Act" was treated as wide enough to include refund proceedings, so the Commissioner's power under section 33B extended to refund orders passed by the Income-tax Officer. The fact that the relevant assessment years pre-dated the provision did not matter because the refund applications themselves were proceedings under the Act. On double taxation relief, the Ceylon levy under section 20(7) was treated as a single tax with a basic rate and an additional 3% rate, and the relief provision was read to include that additional rate for computation purposes. The references were answered against the assessee. en-us Thu, 12 Dec 1968 00:00:00 +0530 Mon, 02 Mar 2009 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7567 The revisional phrase "any proceeding under this Act" was treated as wide enough to include refund proceedings, so the Commissioner's power under section 33B extended to refund orders passed by the Income-tax Officer. The fact that the relevant assessment years pre-dated the provision did not matter because the refund applications themselves were proceedings under the Act. On double taxation relief, the Ceylon levy under section 20(7) was treated as a single tax with a basic rate and an additional 3% rate, and the relief provision was read to include that additional rate for computation purposes. The references were answered against the assessee. Case-Laws Income Tax Thu, 12 Dec 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7567