https://www.taxtmi.com/caselaws?id=293001 Whether the Commissioner's order was prejudicial to the assessee under the proviso to Section 33 or sub section (2) of Section 66 was examined as a question of law; the court held that the denial of a bad debt deduction rested on factual findings by the Assistant Commissioner as final fact finder and that the Commissioner's acceptance of those findings and omission to re hear the assessee raised at most a procedural error, not a point of law. Outcome: no question of law arises and the reference is answered negatively, adverse to the assessee. en-us Mon, 01 May 1939 00:00:00 +0530 Mon, 18 Jan 2021 15:56:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293001 Whether the Commissioner's order was prejudicial to the assessee under the proviso to Section 33 or sub section (2) of Section 66 was examined as a question of law; the court held that the denial of a bad debt deduction rested on factual findings by the Assistant Commissioner as final fact finder and that the Commissioner's acceptance of those findings and omission to re hear the assessee raised at most a procedural error, not a point of law. Outcome: no question of law arises and the reference is answered negatively, adverse to the assessee. Case-Laws Income Tax Mon, 01 May 1939 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293001