https://www.taxtmi.com/caselaws?id=36542 In a reference under the Income-tax Act, the High Court's jurisdiction is confined to answering the questions of law referred to it, and it cannot act as an appellate or revisional forum to grant recovery-stay relief. Inherent powers under section 151 CPC cannot be used to create a power that the statute does not confer, and Article 227 does not expand the limited reference jurisdiction. An order restraining tax recovery pending disposal of the reference would impermissibly enlarge the court's statutory authority and conflict with the legislative scheme, including section 265 of the Act. en-us Thu, 10 May 1979 00:00:00 +0530 Tue, 23 Mar 2010 10:57:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36542 In a reference under the Income-tax Act, the High Court's jurisdiction is confined to answering the questions of law referred to it, and it cannot act as an appellate or revisional forum to grant recovery-stay relief. Inherent powers under section 151 CPC cannot be used to create a power that the statute does not confer, and Article 227 does not expand the limited reference jurisdiction. An order restraining tax recovery pending disposal of the reference would impermissibly enlarge the court's statutory authority and conflict with the legislative scheme, including section 265 of the Act. Case-Laws Income Tax Thu, 10 May 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36542