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TMI Blog1938 (11) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... he is served with notice of an order under Section 33 enhancing an assessment or otherwise prejudicial to him the assessee may require the Commissioner of Income-tax to refer to the High Court any question of law arising out of the order. Section 33 authorises the Commissioner of Income-tax of his own motion to call for the record of a proceeding under the Act which has been taken by an authority subordinate to him or by himself when exercising the power of an Assistant Commissioner under sub-section (4) of Section 5, and having called for the record he is empowered, subject to the provisions of the Act, to pass such order as he thinks fit, but he may not pass an order prejudicial to an assessee without hearing him or giving him a reasonabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n that position and, it is quite clear to us, was not an order which was prejudicial to the petitioner in the sense intended, namely, that his position at that time, that is, the date of the Commissioner's order, was altered by that order to one of prejudice to him . With these observations the other Judges (Ramesam and King, JJ.)-agreed. With great respect I am unable to accept this interpretation. It means that the Commissioner's order must be more prejudicial than the order complained of before it can come within the purview of Section 66(2). The section does not say so. All that it contemplates is a prejudicial order. It seems to me that if an order of the Income-tax Officer is prejudicial an order which confirms it or re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s standing alone it does not mean that the Commissioner can render the provisions of sub- section (2) nugatory by dismissing the assessee's petition without stating his reasons. When the Commissioner receives a petition filed under Section 33 it is his duty to consider it and pass an order on it. If the petition relates to an order of the Income-tax Officer the consideration of the petition involves the consideration of the Income-tax Officer's order and if the Commissioner dismisses the petition without mentioning the question of law, supposing one arises on the order complained of, the Commissioner's order must be read with the order of the Income-tax Officer. Whether a question of law arises on an order of the Commissioner pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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