https://www.taxtmi.com/caselaws?id=21897 A High Court answering an Income-tax Act reference exercises special statutory jurisdiction, so the Code of Civil Procedure does not apply as such and there is no power to review a concluded answer unless the statute provides it. Sections 151 and 152 CPC could not be used to rectify, modify or substantively alter the earlier reference answers. Section 152 is limited to clerical mistakes, arithmetical errors, and accidental slips or omissions, so an alleged failure to consider section 37(2A) and Explanation 2 was not correctable in those proceedings. The applications for rectification, modification or review were therefore not maintainable and were rejected. en-us Thu, 31 Jan 1991 00:00:00 +0530 Fri, 04 Dec 2009 10:27:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21897 A High Court answering an Income-tax Act reference exercises special statutory jurisdiction, so the Code of Civil Procedure does not apply as such and there is no power to review a concluded answer unless the statute provides it. Sections 151 and 152 CPC could not be used to rectify, modify or substantively alter the earlier reference answers. Section 152 is limited to clerical mistakes, arithmetical errors, and accidental slips or omissions, so an alleged failure to consider section 37(2A) and Explanation 2 was not correctable in those proceedings. The applications for rectification, modification or review were therefore not maintainable and were rejected. Case-Laws Income Tax Thu, 31 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21897