Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
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Inadvertence claim untenable, delay in rectifying alleged error reflects absence of inadvertence. Petitioner withdrew higher value complaint, pursued lower value complaint, then approached mediation without realizing inadvertence. Petitioner revived execution petition for arbitral award recovery instead of complaint cases, indicating deliberate choice. Application u/s 362 CrPC for recall filed belatedly after six months, dismissed by magistrate. Conduct inconsistent with inadvertence claim. Petition dismissed for lack of merit.
Inadvertence claim untenable, delay in rectifying alleged error reflects absence of inadvertence. Petitioner withdrew higher value complaint, pursued lower value complaint, then approached mediation without realizing inadvertence. Petitioner revived execution petition for arbitral award recovery instead of complaint cases, indicating deliberate choice. Application u/s 362 CrPC for recall filed belatedly after six months, dismissed by magistrate. Conduct inconsistent with inadvertence claim. Petition dismissed for lack of merit.
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