1971 (3) TMI 20 - HC - Income Tax

Application under section 151, Civil Procedure Code, praying the court to recall its order as reference was returned unanswered - held that section 151, Civil Procedure Code deals with advisory jurisdiction of the court under the Income-tax Act, so it is not applicable - it cannot be said that the order was a purely administraive order, so that section 21, General Clause Act, may be attracted - application is rejected as incompetent

Summary

The court rejected an application to recall an order returning a reference unanswered under section 66(1) of the Income-tax Act, 1922. The application under section 151, Civil Procedure Code, was deemed incompetent as the court lacked the power to recall the earlier order. The order returning the reference was considered a judicial order, not an administrative one.