https://www.taxtmi.com/caselaws?id=17465 Section 151 of the Code of Civil Procedure, 1908 could not be used to condone delay and recall a tax reference already heard and answered on merits under section 256 of the Income-tax Act, 1961. The High Court distinguished cases where a reference is returned unanswered or dismissed for default, in which limited incidental power may support recall, from cases decided on merits, where rehearing would amount to an impermissible review. Absence of counsel and the asserted delay did not justify reopening the advisory decision. The petitions were held not maintainable and were dismissed. en-us Wed, 11 Dec 1996 00:00:00 +0530 Tue, 22 Sep 2009 15:22:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17465 Section 151 of the Code of Civil Procedure, 1908 could not be used to condone delay and recall a tax reference already heard and answered on merits under section 256 of the Income-tax Act, 1961. The High Court distinguished cases where a reference is returned unanswered or dismissed for default, in which limited incidental power may support recall, from cases decided on merits, where rehearing would amount to an impermissible review. Absence of counsel and the asserted delay did not justify reopening the advisory decision. The petitions were held not maintainable and were dismissed. Case-Laws Income Tax Wed, 11 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17465