1940 (4) TMI 30

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....den 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 before the Commissioner of Income-tax to show that the ass....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o 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 assessee, who had taken no notice of the Income-tax Authori....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....en. 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 says that he may (not shall) of his own motion call for the record of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rom 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 reference being made. No doubt, the decision of the High Court of Madr....