https://www.taxtmi.com/caselaws?id=6497 Where a High Court declines to answer an income-tax reference because of a party's non-appearance and failure to file paper books, it is not functus officio if sufficient cause is later shown. In the absence of any express or implied statutory bar, the High Court has inherent power to recall its earlier order passed in the party's absence and restore the reference for hearing on merits to prevent miscarriage of justice. The assessee had acted with sufficient diligence, so the recall was proper and the matter was remitted for decision on the referred questions. en-us Thu, 16 Dec 1976 00:00:00 +0530 Thu, 02 Dec 2021 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6497 Where a High Court declines to answer an income-tax reference because of a party's non-appearance and failure to file paper books, it is not functus officio if sufficient cause is later shown. In the absence of any express or implied statutory bar, the High Court has inherent power to recall its earlier order passed in the party's absence and restore the reference for hearing on merits to prevent miscarriage of justice. The assessee had acted with sufficient diligence, so the recall was proper and the matter was remitted for decision on the referred questions. Case-Laws Income Tax Thu, 16 Dec 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6497