1934 (12) TMI 19

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..... petitioner applied to the Income Tax Officer for a refund Of Income Tax under Section 48 of the Act. This application was refused. The petitioner then got the Commissioner of Income Tax to take the matter up in review under Section 33 and in review the Commissioner refused to interfere with the order of refusal of the Income Tax Officer. It is common ground that the order made by the Commissioner .....

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..... ommissioner to refer to the High Court any question of law arising out of such order.... 2. The view taken by the Commissioner ,is that his order is not one which comes within the words otherwise prejudicial to him (the assessee). With that view we entirely agree. What Section 33 clearly contemplates is an order made by the Commissioner which alters the position of an assessee or an applicant .....

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..... a remedy is provided by Section 50(a)(1) of the Amended Act. That provides that, any person objecting to a refusal of an Income Tax officer to allow a claim to a refund under Section 48 or 48-A or 49 or to the amount of the refund made in any such case, may appeal to the Assistant Commissioner. 3. That provision was in force at the time when the order of the Income Tax Officer in this case refu .....

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