( 1 ) IN this application presented under section 151 of the Code of Civil Procedure praying for setting-aside the order of this Court passed in I. T. R. C. No. 216 of 1984 and to pass a fresh order after hearing the matter afresh.

( 2 ) THE following question of law arises for consideration :"whether this Court has got any inherent power to entertain an application praying for setting aside an order made in a reference u/s. 256 of the income-tax Act, 1961, on the ground that the order made was palpably erroneous or had resulted in miscarriage of justice and to set aside the order if it is found to be so and to pass an order in accordance with law. "

( 3 ) THE facts of the case, in brief, are as follow: The Income-tax Appellate tribunal, Bangalore Bench, made a reference under Section 256 (1) of the income-tax Act, 1961, referring the following question of law for the opinion of this Court:"whether on the facts and in the circumstances of the case the Tribunal was right in holding that the applicant is not entitled to deduction under Section 35b in respect of the commission of Rs. 90,851/- paid by it to the agents in India ? "the said reference was disposed of by this