https://www.taxtmi.com/caselaws?id=192519 A High Court judgment on a reference under Section 66 of the Income-tax Act, 1922 is delivered in a special consultative jurisdiction, not as a civil proceeding governed by the ordinary procedural incidents of the Code of Civil Procedure, 1908. Because the scheme involves the Court answering a question of law and forwarding it for disposal by the taxing authority, and because no decree is involved, the review power under Section 114 of the Code does not apply. No review lies against such a judgment under the Code, and the objection to review was rightly upheld. en-us Fri, 15 Dec 1939 00:00:00 +0530 Sat, 03 Jun 2017 16:39:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192519 A High Court judgment on a reference under Section 66 of the Income-tax Act, 1922 is delivered in a special consultative jurisdiction, not as a civil proceeding governed by the ordinary procedural incidents of the Code of Civil Procedure, 1908. Because the scheme involves the Court answering a question of law and forwarding it for disposal by the taxing authority, and because no decree is involved, the review power under Section 114 of the Code does not apply. No review lies against such a judgment under the Code, and the objection to review was rightly upheld. Case-Laws Income Tax Fri, 15 Dec 1939 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192519