THE CHIEF JUSTICE. - The question which has been referred is whether the case of N. A. S. V. Venkatachalam Chettiar v. The Commissioner of Income Tax, Madras was rightly decided. The answer depends on the meaning to be given to the word "prejudicial" in Section 66(2) of the Indian Income Tax Act. Section 66 (2) states that within sixty days of the date on which 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 sub-ordinate 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 reasonable opportunity of being heard. The section makes no mention of the right of an