1940 (4) TMI 30

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....ed By : Roberts, Dunkley, Basil Blagden Roberts, J. 1. In this matter three questions have been referred by the Commissioner to us by way of reference under Section 66 (3) of the Burma Income-tax Act, 1922. They are as follows: (1) Whether a reference lies from the orders of the Commissioner of Income-tax, dated the 26th October 1938? (2) Whether there was any material befo....

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....nsidered in review and that he (the Commissioner) had no material on which he could proceed satisfactorily, and, accordingly, he declined to exercise his powers of review under Section 33 of the Income-tax Act. The assessee had been the subject of an assessment which, upon the face of it, was a perfectly good one. It had been made year after year. After the death of a man named G. D. Paul the asse....

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....ttention to a prejudicial order and of asking that action be taken. 2. It is, of course, dear that the Commissioner may exercise his power of review as a result of a previous suggestion made by some interested party, and the most interested party is likely to be the assessee. That the Commissioner is acting within the limits of a very wide discretion is clear from the section itself, which s....

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....ection (2) of Section 66, which reads that "a reference shall lie from an order under Section 33 only on a question of law arising out of that order itself"; and there is here, in my opinion, no question of law arising out of the order at all. The Commissioner has made such inquiry as he thought fit, and he has passed such orders as thought fit, and accordingly, there is no ground for any referenc....