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2013 (3) TMI 74 - HC - Income TaxReview application - as per the assessee 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 - Held that:- The question of law referred to had already been answered by this 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 Section 151 Code of Civil Procedure, 1908 cannot correct the said mistake for which the remedy lies in filing an appeal. As decided in CIT vs Radha Swami Satsang (1986 (9) TMI 25 - ALLAHABAD HIGH COURT) if the grant of an application results in reviewing the judgment, 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. The present application in effect seeks reviewing of our order dated 12.10.2006, therefore, it is not maintainable.
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