https://www.taxtmi.com/caselaws?id=25273 In a reference under section 256(2) of the Income-tax Act, the High Court's jurisdiction is advisory, so it has no general power to review or recall its earlier order under the Code of Civil Procedure unless a narrow clerical or analogous exception applies; no such exception was shown, so recall was not maintainable. The Court also found no inconsistency in a connected reference, because the two matters involved different assessment years and factual settings, and the earlier decision did not ermine the assessee's disclosure obligations for the year in question. No basis existed to reopen the matter, so the application failed. en-us Wed, 15 Apr 1987 00:00:00 +0530 Wed, 27 Jan 2010 16:03:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25273 In a reference under section 256(2) of the Income-tax Act, the High Court's jurisdiction is advisory, so it has no general power to review or recall its earlier order under the Code of Civil Procedure unless a narrow clerical or analogous exception applies; no such exception was shown, so recall was not maintainable. The Court also found no inconsistency in a connected reference, because the two matters involved different assessment years and factual settings, and the earlier decision did not ermine the assessee's disclosure obligations for the year in question. No basis existed to reopen the matter, so the application failed. Case-Laws Income Tax Wed, 15 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25273