https://www.taxtmi.com/caselaws?id=37793 A reference under section 256 of the Income-tax Act is a special advisory jurisdiction, and the High Court's answer is returned to the Tribunal for disposal in conformity with that opinion. Because the proceeding is not an ordinary civil proceeding, Order XLVII Rule 1 of the Code of Civil Procedure does not provide a substantive review power unless expressly conferred by statute. The Court's inherent power extends only to correcting accidental slips or clerical omissions, not to reopening the merits of the earlier answer to the reference. A petition seeking substantive review was therefore held not maintainable and rejected. en-us Tue, 02 Jan 1979 00:00:00 +0530 Thu, 01 Apr 2010 11:41:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37793 A reference under section 256 of the Income-tax Act is a special advisory jurisdiction, and the High Court's answer is returned to the Tribunal for disposal in conformity with that opinion. Because the proceeding is not an ordinary civil proceeding, Order XLVII Rule 1 of the Code of Civil Procedure does not provide a substantive review power unless expressly conferred by statute. The Court's inherent power extends only to correcting accidental slips or clerical omissions, not to reopening the merits of the earlier answer to the reference. A petition seeking substantive review was therefore held not maintainable and rejected. Case-Laws Income Tax Tue, 02 Jan 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37793