TMI Blog1990 (7) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... ew application is condoned. The petitioner has moved this review petition for recalling the order dated August 23, 1988, passed in Income-tax Case No. 61 of 1981 whereby the Income-tax Appellate Tribunal was directed to refer the question of law stated in the order. Review is sought on the ground that, in Petition No. 32 of 1981 pertaining to his brother where reference was sought on the same gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand and such inherent jurisdiction or power is inherent in the High Court because it is a court and is unrelated to and independent of the nature of its jurisdiction, in regard to the power of review, unless it is expressly conferred, the power cannot be so exercised. The power of review is not conferred on the High Court in the matter of a reference under the Income-tax Act and, in the absenc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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