https://www.taxtmi.com/caselaws?id=293000 A reference to the High Court under section 66 is not maintainable where the Commissioner, exercising review powers under section 33, refuses review and thereby leaves the assessee's position unchanged from the Assistant Commissioner's order; the proviso to section 66(2) confines references to questions of law arising out of the section 33 order itself and excludes questions that arise only from prior revived orders. Where the legal question is common to both the Assistant Commissioner's order and the Commissioner's refusal under section 33, a reference under section 66 is improper unless the question arises exclusively from the section 33 order or is referable from the Assistant Commissioner's decision. 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 to the High Court under section 66 is not maintainable where the Commissioner, exercising review powers under section 33, refuses review and thereby leaves the assessee's position unchanged from the Assistant Commissioner's order; the proviso to section 66(2) confines references to questions of law arising out of the section 33 order itself and excludes questions that arise only from prior revived orders. Where the legal question is common to both the Assistant Commissioner's order and the Commissioner's refusal under section 33, a reference under section 66 is improper unless the question arises exclusively from the section 33 order or is referable from the Assistant Commissioner's decision. Case-Laws Income Tax Tue, 30 Nov 1937 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293000