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<h1>Review Petition Dismissed in Income-tax Case Due to Lack of Power, Jurisdiction Challenge</h1> The High Court Punjab and Haryana dismissed the review petition in Income-tax Case No. 61 of 1981, citing lack of power of review under section 256 of the ... Reference The High Court Punjab and Haryana dismissed the review petition in Income-tax Case No. 61 of 1981, citing lack of power of review under section 256 of the Income-tax Act. The delay in filing the review application was condoned. Preliminary objection was raised regarding the High Court's jurisdiction to review, and the petition was declined.