1934 (12) TMI 19

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..... ction 66(3), Income Tax Act, as amended. The 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 gr .....

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..... was passed may by application. require the Commissioner 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 whic .....

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..... Act. This remedy is clearly not open to him because 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 .....

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