No power of review in advisory income-tax reference proceedings where the statute does not expressly confer it.

The High Court's jurisdiction in a reference under section 256 of the Income-tax Act is advisory, and in the absence of express statutory conferment it cannot exercise a power of review on the basis of inherent jurisdiction. A review power is not incidental to advisory reference jurisdiction, so the preliminary objection to maintainability succeeded and the review petition was rejected.

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Issues: Whether the High Court has power to review an order passed in a reference proceeding under section 256 of the Income-tax Act, 1961.

Analysis: The jurisdiction exercised by the High Court in a reference under section 256 is advisory in nature. In the absence of an express conferment, the power of review cannot be exercised merely on the basis of the High Court's inherent jurisdiction, since such power is not incidental to an advisory reference jurisdiction. The preliminary objection to maintainability of the review was therefore accepted.

Conclusion: The High Court had no power of review in the reference proceeding and the review petition was rejected.

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