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        Case ID :
        Insolvency and Bankruptcy

        Jurisdiction - power of Tribunal to review its own order - Power...

        Tribunal Review Power Limited: Only Allowed for Patent Errors, Not Re-Appraisal of Evidence u/r 11.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Jurisdiction - power of Tribunal to review its own order - Power of Review has to be granted by statute and the ‘power of Review’ is not an inherent power and therefore cannot be exercised unless conferred specifically or by necessary implications - The error must be a ‘patent error’ which is ‘manifest’ and ‘self-evident’. The submissions of the Review Applicant in this case would amount to re-appraisal of evidence and findings of fact cannot be revisited within the limited scope of exercise of powers under Rule 11. - AT
                                Note: It is a system-generated summary and is for quick reference only.

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                                ActsIncome Tax
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