https://www.taxtmi.com/caselaws?id=292989 The court dismissed the possibility of a reference from the Commissioner of Income-tax's orders dated October 26, 1938, as there were no prejudicial orders against the assessee. It was established that the Commissioner acted within his discretion, and there were no grounds for a reference to be made based on the three issues raised. The court emphasized the discretionary power of the Commissioner in conducting reviews and concluded that there were no legal questions arising from the orders, ultimately ruling in favor of the Commissioner. en-us Tue, 23 Apr 1940 00:00:00 +0530 Mon, 18 Jan 2021 13:23:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292989 The court dismissed the possibility of a reference from the Commissioner of Income-tax's orders dated October 26, 1938, as there were no prejudicial orders against the assessee. It was established that the Commissioner acted within his discretion, and there were no grounds for a reference to be made based on the three issues raised. The court emphasized the discretionary power of the Commissioner in conducting reviews and concluded that there were no legal questions arising from the orders, ultimately ruling in favor of the Commissioner. Case-Laws Income Tax Tue, 23 Apr 1940 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292989