https://www.taxtmi.com/caselaws?id=292992 An application seeking a writ of mandamus to direct the Commissioner to state a case for reference was held not maintainable because the amended reference regime permits a reference only where the Commissioner's order enhances assessment or is otherwise prejudicial to the assessee; the Commissioner expressly found no enhancement or prejudice, so no statutory right to a reference arose. The amendment governed pending cases and applied to the present application. The fact that the application to the Commissioner arose after his own decision and that no timely challenge was made to the subordinate officer's order further meant no entitlement to compel a reference. en-us Mon, 16 Aug 1937 00:00:00 +0530 Mon, 18 Jan 2021 13:26:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292992 An application seeking a writ of mandamus to direct the Commissioner to state a case for reference was held not maintainable because the amended reference regime permits a reference only where the Commissioner's order enhances assessment or is otherwise prejudicial to the assessee; the Commissioner expressly found no enhancement or prejudice, so no statutory right to a reference arose. The amendment governed pending cases and applied to the present application. The fact that the application to the Commissioner arose after his own decision and that no timely challenge was made to the subordinate officer's order further meant no entitlement to compel a reference. Case-Laws Income Tax Mon, 16 Aug 1937 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292992