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2002 (9) TMI 6 - HC - Income TaxHigh court - power of procedural review - While exercising its power, in our opinion, the High Court still acts as a constitutional authority and thus can exercise its jurisdiction in a manner as it may think fit and proper. The High Court is not a creature of any statute. It is now a well-settled principle of law that a power of substantive review is required to be conferred by the statute. No such power is required to be expressly conferred upon a court in relation to exercise of its power of procedural review. Such a power inheres in every court, more so in the High Court. - we are of the opinion that it is a fit case wherein this court should, in exercise of its inherent jurisdiction, recall the judgment dated October 15, 2001 - although this court, has answered the reference ex parte, it can recall the same.
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