https://www.taxtmi.com/caselaws?id=292997 Under the Indian Income-tax Act, 1922 reference provisions, the Commissioner was required to decide an assessee's application personally and could not delegate that duty to a subordinate officer. A failure to pass a lawful order accepting or rejecting the application was treated as a refusal to state the case and could trigger the High Court's power to require compliance with the reference procedure. The operative effect is that the Commissioner must either draw up the statement of case for reference or reject the application only if no question of law arises. en-us Fri, 18 May 1923 00:00:00 +0530 Mon, 18 Jan 2021 14:23:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292997 Under the Indian Income-tax Act, 1922 reference provisions, the Commissioner was required to decide an assessee's application personally and could not delegate that duty to a subordinate officer. A failure to pass a lawful order accepting or rejecting the application was treated as a refusal to state the case and could trigger the High Court's power to require compliance with the reference procedure. The operative effect is that the Commissioner must either draw up the statement of case for reference or reject the application only if no question of law arises. Case-Laws Income Tax Fri, 18 May 1923 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292997