1992 (8) TMI 60

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e Income-tax Department was, however, heard in the matter. The petitioner has filed an application stating that he had engaged M/s. B. K. Mohanty, P. K. Mishra, S. P. Choudhury, etc., in S. J. C. No. 34 of 1980. Since he suffered from serious bronchitis and other ailments, he was immobile and confined to bed from August 6, 1990, to October 4,1990. Therefore, he could not have any contact with the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e is no provision under the Income-tax Act for restoration of an application under section 256(2) of the Act. The Civil Procedure Code is not applicable to attract inherent powers in exercise of the advisory jurisdiction of the court for restoration of such application. Therefore, where the court has considered the application on merits and refused to answer the reference, the scope for restoring .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X