https://www.taxtmi.com/caselaws?id=293000 A reference under section 66 of the Income-tax Act, 1922 did not lie from the Commissioner's refusal to review under section 33 where the assessment had already been finally decided by the Assistant Commissioner. The proviso to section 66 confined reference to a question of law arising from the section 33 order itself, not from an earlier appellate order under section 31. Where the same legal point had already been concluded in both orders, it was not a proper subject for reference. On those facts, the application was not maintainable. en-us Tue, 30 Nov 1937 00:00:00 +0530 Mon, 18 Jan 2021 15:56:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293000 A reference under section 66 of the Income-tax Act, 1922 did not lie from the Commissioner's refusal to review under section 33 where the assessment had already been finally decided by the Assistant Commissioner. The proviso to section 66 confined reference to a question of law arising from the section 33 order itself, not from an earlier appellate order under section 31. Where the same legal point had already been concluded in both orders, it was not a proper subject for reference. On those facts, the application was not maintainable. Case-Laws Income Tax Tue, 30 Nov 1937 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293000