https://www.taxtmi.com/caselaws?id=292992 A writ of mandamus seeking a reference under section 66 was not maintainable where it was directed against the Commissioner's order under section 33 rather than the Assistant Commissioner's assessment order. Under the amended scheme, a reference from the Commissioner's order lay only if that order enhanced the assessment or was otherwise prejudicial to the assessee, and a mere maintenance of the assessment did not meet that test. The assessee's own pleadings and the timing of the reference application confirmed that the challenge was to the Commissioner's order. The argument based on the earlier unamended law also failed because the amended provision governed pending matters and no valid reference from the assessment order had been made in time. 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 A writ of mandamus seeking a reference under section 66 was not maintainable where it was directed against the Commissioner's order under section 33 rather than the Assistant Commissioner's assessment order. Under the amended scheme, a reference from the Commissioner's order lay only if that order enhanced the assessment or was otherwise prejudicial to the assessee, and a mere maintenance of the assessment did not meet that test. The assessee's own pleadings and the timing of the reference application confirmed that the challenge was to the Commissioner's order. The argument based on the earlier unamended law also failed because the amended provision governed pending matters and no valid reference from the assessment order had been made in time. Case-Laws Income Tax Mon, 16 Aug 1937 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292992