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of <h1>Review petition dismissed for late filing and lack of substantive grounds, emphasizing limited scope of review petitions.</h1> <h3>Commissioner Of Income Tax Versus Chhattisgarh Urology Society</h3> Commissioner Of Income Tax Versus Chhattisgarh Urology Society - TMI Issues:1. Limitation of filing review petition2. Grounds for seeking review3. Failure to produce supporting evidence for charitable activities4. Nature of activities carried out by the society5. Scope of review petition6. Permissibility of re-arguing the case in review petitionAnalysis:1. The judgment highlighted that the review petition was barred by a limitation of 271 days, and no application for condonation of delay was filed. This aspect was crucial in determining the admissibility of the review petition.2. The petitioner sought a review of the order based on grounds that the facts of the case were different from those relied upon in previous judgments. The petitioner argued that the society failed to produce supporting evidence for carrying out charitable activities, which was essential for the case.3. The petitioner also raised concerns regarding the failure to prove the genuineness of charitable activities, as required by subsection (1) (A) of Section 12AA of the Act. The petitioner emphasized the lack of production of books of accounts and highlighted discrepancies in the activities of the society.4. It was noted that the charitable activity claimed by the society was primarily holding camps for promoting Urologists, raising questions about the true nature of the activities and the beneficiaries involved.5. The judgment emphasized that review proceedings are not meant to re-argue a case or introduce new pleas. The petitioner's attempt to bring new arguments in the review petition was deemed unsustainable and against the legal principles governing review petitions.6. The court reiterated that the scope of a review petition is limited and should not be used as a platform to argue the entire case afresh. Citing various legal precedents, the judgment emphasized the need to adhere to the specific scope and purpose of review petitions.Overall, the judgment dismissed the review petition due to the lack of substantive grounds and the attempt to re-argue the case under the guise of a review petition, which was deemed impermissible under the legal framework governing review proceedings.
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