https://www.taxtmi.com/caselaws?id=292991 Whether a commissioner's confirmatory order that leaves an earlier officer's refusal to grant a refund unchanged constitutes an order prejudicial to the assessee for purposes of appeal was considered; the court held that Section 33 contemplates orders that alter the assessee's position, but a mere affirmation that leaves the pre-existing prejudice intact is not itself an order prejudicial to permit reference under Section 66(2). The court also held that where a statutory appeal remedy against refund refusal was available and not pursued, equitable relief under the Specific Relief Act is not an alternate route, and the petition was dismissed. en-us Tue, 04 Dec 1934 00:00:00 +0530 Mon, 18 Jan 2021 13:23:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292991 Whether a commissioner's confirmatory order that leaves an earlier officer's refusal to grant a refund unchanged constitutes an order prejudicial to the assessee for purposes of appeal was considered; the court held that Section 33 contemplates orders that alter the assessee's position, but a mere affirmation that leaves the pre-existing prejudice intact is not itself an order prejudicial to permit reference under Section 66(2). The court also held that where a statutory appeal remedy against refund refusal was available and not pursued, equitable relief under the Specific Relief Act is not an alternate route, and the petition was dismissed. Case-Laws Income Tax Tue, 04 Dec 1934 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292991