https://www.taxtmi.com/caselaws?id=5916 In a reference under the Indian Income-tax Act, the Supreme Court held that the High Court's jurisdiction is purely advisory and consultative, not original, appellate or revisional. Because the statute contained no express power to suspend tax recovery pending a reference, and the taxpayer's obligation to pay remained unaffected by the reference, the High Court could not invoke inherent or incidental power to grant stay or injunction against collection. Any incidental powers are limited to procedural or reference-making orders necessary to answer the reference, not substantive relief against recovery. The stay granted by the High Court was therefore erroneous. en-us Thu, 19 Dec 1985 00:00:00 +0530 Wed, 21 Oct 2015 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5916 In a reference under the Indian Income-tax Act, the Supreme Court held that the High Court's jurisdiction is purely advisory and consultative, not original, appellate or revisional. Because the statute contained no express power to suspend tax recovery pending a reference, and the taxpayer's obligation to pay remained unaffected by the reference, the High Court could not invoke inherent or incidental power to grant stay or injunction against collection. Any incidental powers are limited to procedural or reference-making orders necessary to answer the reference, not substantive relief against recovery. The stay granted by the High Court was therefore erroneous. Case-Laws Income Tax Thu, 19 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5916