https://www.taxtmi.com/caselaws?id=221307 In a reference under Section 256 of the Income-tax Act, the High Court's jurisdiction is advisory and limited to the questions referred. It cannot use inherent powers under Section 151 of the Code of Civil Procedure to recall, delete, or modify observations in an earlier reference judgment where the relief would amount to review. The Court held that the proper remedy against such observations, if available, lay in appeal rather than recall under inherent jurisdiction. The application was therefore not maintainable and was refused. en-us Fri, 04 Jan 2013 00:00:00 +0530 Thu, 17 Oct 2013 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221307 In a reference under Section 256 of the Income-tax Act, the High Court's jurisdiction is advisory and limited to the questions referred. It cannot use inherent powers under Section 151 of the Code of Civil Procedure to recall, delete, or modify observations in an earlier reference judgment where the relief would amount to review. The Court held that the proper remedy against such observations, if available, lay in appeal rather than recall under inherent jurisdiction. The application was therefore not maintainable and was refused. Case-Laws Income Tax Fri, 04 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221307