Review jurisdiction cannot replace appeal and requires a patent error before a final order can be recalled.

Review jurisdiction is narrow and cannot be used as a substitute for appeal or to recall a final order unless a mistake apparent on the face of the record is shown. The High Court noted that the income-tax reference had earlier been returned unanswered because the assessee failed to comply with the paper-book requirement and did not appear. In the review proceedings, no patent error or overlooked material was demonstrated, and the correctness of the earlier refusal to recall the disposal was not challenged. The review application was therefore held not maintainable and rejected.

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Issues: Whether the High Court could review or recall its earlier order returning the income-tax reference unanswered by invoking inherent powers, and whether any mistake apparent on the face of the record justified review.

Analysis: The reference had been returned unanswered because the assessee did not comply with the paper-book requirement and did not appear at the hearing. The earlier order refusing to recall that disposal had proceeded on the basis that the court had no power to recall such an order under section 151 of the Code of Civil Procedure in a reference under the Income-tax Act. On the review application, the court held that inherent power is confined to necessity and justice, but review is a restricted jurisdiction and is not a substitute for appeal. A review lies only to correct an apparent error or to reconsider material that escaped notice. Since the correctness of the earlier order that the court was not required to answer the reference in the absence of the party at whose instance it was made was not challenged, and no mistake apparent on the face of the record was shown, no ground for review existed.

Conclusion: The review application was not maintainable on the facts and was rejected against the assessee.

Ratio Decidendi: Review jurisdiction is narrow and cannot be used as a substitute for appeal or for recalling a final order unless a patent error or mistake apparent on the face of the record is demonstrated.

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