https://www.taxtmi.com/caselaws?id=292699 The Commissioner's post-remand action was treated in substance as disposal of the appeal under Section 66(5) of the Income-tax Act, 1922, and not as a separate revisional proceeding; describing it as a revision did not alter its legal character. A writ of mandamus to compel a further reference was unavailable because the complaint concerned only the sufficiency of reasons and findings on the enhanced assessment, which were matters of fact rather than questions of law. The HC therefore would not interfere or require a reference where no referable legal question arose. en-us Wed, 19 Mar 1930 00:00:00 +0530 Tue, 05 Jan 2021 11:59:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292699 The Commissioner's post-remand action was treated in substance as disposal of the appeal under Section 66(5) of the Income-tax Act, 1922, and not as a separate revisional proceeding; describing it as a revision did not alter its legal character. A writ of mandamus to compel a further reference was unavailable because the complaint concerned only the sufficiency of reasons and findings on the enhanced assessment, which were matters of fact rather than questions of law. The HC therefore would not interfere or require a reference where no referable legal question arose. Case-Laws Income Tax Wed, 19 Mar 1930 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292699