https://www.taxtmi.com/caselaws?id=278152 An order in revision confirming a prejudicial assessment was treated as "otherwise prejudicial" to the assessee within Section 66(2) of the Indian Income-tax Act, 1922, because the phrase was given a wider scope than mere enhancement and covered orders with the same practical effect as an adverse appellate order. Lack of notice under Section 33 did not make the revisional order without jurisdiction; it was treated as a procedural irregularity, while the legality of that order remained a question of law under the first proviso to Section 66(2). A best judgment assessment could not rest on suspicion alone, and the existence of an Amanat Khata without supporting material was insufficient to infer concealment or suppression. en-us Tue, 15 Oct 1946 00:00:00 +0530 Mon, 14 Jan 2019 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278152 An order in revision confirming a prejudicial assessment was treated as "otherwise prejudicial" to the assessee within Section 66(2) of the Indian Income-tax Act, 1922, because the phrase was given a wider scope than mere enhancement and covered orders with the same practical effect as an adverse appellate order. Lack of notice under Section 33 did not make the revisional order without jurisdiction; it was treated as a procedural irregularity, while the legality of that order remained a question of law under the first proviso to Section 66(2). A best judgment assessment could not rest on suspicion alone, and the existence of an Amanat Khata without supporting material was insufficient to infer concealment or suppression. Case-Laws Income Tax Tue, 15 Oct 1946 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278152