https://www.taxtmi.com/caselaws?id=292989 A reference from an order under review powers lies only where a question of law arises from that very order. The Commissioner's power of review was discretionary and could be exercised on his own motion; an assessee could request reconsideration, but a refusal to reopen the matter did not, by itself, prejudice the assessee or create a referable order. Because the refusal to review did not confirm or otherwise affect any prejudicial order, no question of law arose out of the review refusal. The HC accordingly held that no reference lay and the remaining questions did not arise. 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 A reference from an order under review powers lies only where a question of law arises from that very order. The Commissioner's power of review was discretionary and could be exercised on his own motion; an assessee could request reconsideration, but a refusal to reopen the matter did not, by itself, prejudice the assessee or create a referable order. Because the refusal to review did not confirm or otherwise affect any prejudicial order, no question of law arose out of the review refusal. The HC accordingly held that no reference lay and the remaining questions did not arise. Case-Laws Income Tax Tue, 23 Apr 1940 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292989