https://www.taxtmi.com/caselaws?id=272806 An order declining revision under section 43 of the Cochin Income-tax Act was held not to be prejudicial to the assessee because the statute deems such a refusal non-prejudicial. A reference under section 109(2) arises only where the assessment is enhanced or the revisional order otherwise worsens the assessee's position. Mere refusal to interfere, even if the reasons are arguably wrong, does not itself create a reference right. The revisional order therefore did not entitle the assessee to seek a reference to the High Court, and no reference lay. en-us Mon, 16 Mar 1959 00:00:00 +0530 Fri, 18 May 2018 14:18:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272806 An order declining revision under section 43 of the Cochin Income-tax Act was held not to be prejudicial to the assessee because the statute deems such a refusal non-prejudicial. A reference under section 109(2) arises only where the assessment is enhanced or the revisional order otherwise worsens the assessee's position. Mere refusal to interfere, even if the reasons are arguably wrong, does not itself create a reference right. The revisional order therefore did not entitle the assessee to seek a reference to the High Court, and no reference lay. Case-Laws Income Tax Mon, 16 Mar 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272806