https://www.taxtmi.com/caselaws?id=26942 A revisional order is prejudicial to the assessee only if it materially worsens the assessee's position in the statutory scheme; the same meaning was attributed to the relevant phrases in sections 34 and 60(2). A bare refusal to interfere in revision, without more, does not by itself create the necessary prejudice. An order may still be prejudicial if it contains adverse observations capable of being used against the assessee, but that circumstance was absent here. Accordingly, a reference does not lie merely because revision was declined. en-us Wed, 10 Apr 1985 00:00:00 +0530 Tue, 09 Feb 2010 15:27:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26942 A revisional order is prejudicial to the assessee only if it materially worsens the assessee's position in the statutory scheme; the same meaning was attributed to the relevant phrases in sections 34 and 60(2). A bare refusal to interfere in revision, without more, does not by itself create the necessary prejudice. An order may still be prejudicial if it contains adverse observations capable of being used against the assessee, but that circumstance was absent here. Accordingly, a reference does not lie merely because revision was declined. Case-Laws Income Tax Wed, 10 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26942