https://www.taxtmi.com/caselaws?id=286696 The court found that the Commissioner's order was prejudicial to the assessee, making the reference competent. The Income-tax Officer was deemed unjustified in assessing the assessee without providing relief under Section 25(3) of the Act. The court ruled that the claim for relief under Section 25(3) was not barred by limitation. Regarding the control of the Commissioner's discretion by the Central Board of Revenue, the court held that the Commissioner's discretion cannot be legally controlled, and it must be exercised judicially. en-us Thu, 05 Feb 1942 00:00:00 +0630 Wed, 11 Mar 2020 18:44:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286696 The court found that the Commissioner's order was prejudicial to the assessee, making the reference competent. The Income-tax Officer was deemed unjustified in assessing the assessee without providing relief under Section 25(3) of the Act. The court ruled that the claim for relief under Section 25(3) was not barred by limitation. Regarding the control of the Commissioner's discretion by the Central Board of Revenue, the court held that the Commissioner's discretion cannot be legally controlled, and it must be exercised judicially. Case-Laws Income Tax Thu, 05 Feb 1942 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=286696