https://www.taxtmi.com/caselaws?id=292991 A Commissioner's refusal to interfere with a refund rejection was not an order "otherwise prejudicial" to the assessee where the refund had already been refused by the Income Tax Officer and the later order merely left that position unchanged; on that basis, no reference to the High Court could be demanded under Section 66(2). Relief under Section 45 of the Specific Relief Act was also unavailable because a specific statutory appeal existed against refusal of refund, and the assessee could not bypass that remedy by invoking an extraordinary civil remedy. The application was therefore not maintainable. 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 A Commissioner's refusal to interfere with a refund rejection was not an order "otherwise prejudicial" to the assessee where the refund had already been refused by the Income Tax Officer and the later order merely left that position unchanged; on that basis, no reference to the High Court could be demanded under Section 66(2). Relief under Section 45 of the Specific Relief Act was also unavailable because a specific statutory appeal existed against refusal of refund, and the assessee could not bypass that remedy by invoking an extraordinary civil remedy. The application was therefore not maintainable. Case-Laws Income Tax Tue, 04 Dec 1934 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292991