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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether a party can pursue a review and an appeal simultaneously in respect of the same decree, and whether allowance of review vacates the original decree so as to preclude an appeal against it.
Analysis: The review jurisdiction under Section 114 and Order 47 of the Code of Civil Procedure, 1908 was treated as having distinct stages. A rejected review leaves the original decree intact and an appeal against it may still lie. But once review is allowed under Order 47, Rule 4, the original decree stands recalled and the matter is reopened for rehearing under Order 47, Rule 8, resulting in a fresh decree or order. In that situation, the earlier decree no longer survives in its original form for parallel appellate challenge. The Court held that review and appeal cannot proceed together against the same decree and the party must elect one remedy. Since the respondent chose to pursue the appeal, the order allowing review could not stand.
Conclusion: The appeal was maintainable only on the footing that the review could not be pursued simultaneously, and the order allowing review was set aside. The review was dismissed as not pressed, and the connected cross-objection was also dismissed for non-prosecution.
Ratio Decidendi: Once a review is allowed and the decree is recalled, the original decree ceases to subsist for parallel appellate challenge, and the litigant must elect between review and appeal.
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