https://www.taxtmi.com/caselaws?id=272805 An order by the Commissioner dismissing or refusing revision of an already prejudicial income-tax order is itself prejudicial for the purposes of Section 66(2) of the Indian Income-tax Act, 1922. The governing test is the substance of the Commissioner's order, not whether it is more prejudicial than the original assessment or whether it expressly restates the legal question. A reference may still arise on a question of law from the Commissioner's order itself, and the absence of reasons cannot defeat the assessee's statutory right to seek a reference. en-us Thu, 10 Nov 1938 00:00:00 +0530 Fri, 18 May 2018 13:25:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272805 An order by the Commissioner dismissing or refusing revision of an already prejudicial income-tax order is itself prejudicial for the purposes of Section 66(2) of the Indian Income-tax Act, 1922. The governing test is the substance of the Commissioner's order, not whether it is more prejudicial than the original assessment or whether it expressly restates the legal question. A reference may still arise on a question of law from the Commissioner's order itself, and the absence of reasons cannot defeat the assessee's statutory right to seek a reference. Case-Laws Income Tax Thu, 10 Nov 1938 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272805