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TMI Blog2013 (3) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... is Court in favour of the assessee and against the Revenue. Whether the observations made in the judgment were required or not can be made the subject matter of appeal. The nature of jurisdiction of this Court in disposing of a Reference is an advisory jurisdiction which entitles the Court to exercise only those powers which has been conferred by the Act. Therefore, the High Court under Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udgment and order dated 12.10.2006 passed by this Court has been filed on the ground that the observations made in the last but one paragraph of the judgment are beyond the subject matter of dispute before the Court and the same ought to be recalled. The Income Tax Appellate Tribunal, Delhi under Section 256(1) of the Income-tax Act, 1961, hereinafter referred to as "the Act", has referred the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the assessments or for their completion ?" The Court while answering both the questions in favour of the assessee and against the Revenue had made the following observations in last but one paragraph. "We have already held that clause (a) of Section 147 is not attracted in the present case. By virtue of the award given by the Avas Tribunal on 25.5.1981, which is an information under claus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel for the applicant on the question that this Court while answering a Reference has to confine itself to the questions as referred to and cannot travel beyond it. We may mention here that there cannot be any dispute about the proposition advanced by the learned counsel for the applicant as it is well settled that this Court has to confine itself on the question of law referred to it. Howev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt, then it is not within the scope of Section 151 of the Code of Civil Procedure, 1908 and in advisory jurisdiction under Section 256 of the Act, the Court has no inherent power to review. In view of the foregoing discussion, we are of the considered opinion that the present application in effect seeks reviewing of our order dated 12.10.2006, therefore, it is not maintainable. The application ..... X X X X Extracts X X X X X X X X Extracts X X X X
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