https://www.taxtmi.com/caselaws?id=21280 An application for restoration of a reference application under section 256(2) of the Income-tax Act was held not maintainable because the Act contains no provision permitting restoration of such an application. The Orissa HC further held that the Code of Civil Procedure does not apply to the Court's advisory jurisdiction so as to attract inherent powers for that purpose. Since the reference application had already been heard and decided on merits, the fact that it was taken up ex parte did not create any right to restoration, and the restoration request was dismissed. en-us Thu, 06 Aug 1992 00:00:00 +0530 Sat, 21 Nov 2009 12:13:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21280 An application for restoration of a reference application under section 256(2) of the Income-tax Act was held not maintainable because the Act contains no provision permitting restoration of such an application. The Orissa HC further held that the Code of Civil Procedure does not apply to the Court's advisory jurisdiction so as to attract inherent powers for that purpose. Since the reference application had already been heard and decided on merits, the fact that it was taken up ex parte did not create any right to restoration, and the restoration request was dismissed. Case-Laws Income Tax Thu, 06 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21280