https://www.taxtmi.com/caselaws?id=75400 A review petition against an appeal under section 260A of the Income-tax Act was held not maintainable because substantive review is not an inherent appellate power and must be expressly conferred by statute. Although section 260A(7) applies CPC provisions relating to appeals to the High Court, appeals and review remain distinct remedies, and that procedural cross-reference does not create review jurisdiction. Only procedural correction ex debito justitiae may be available to remedy a palpable procedural error. As the Act contained no substantive review power, the petition failed and the request for condonation of delay did not arise for consideration. en-us Sat, 21 Nov 2009 00:00:00 +0530 Tue, 13 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75400 A review petition against an appeal under section 260A of the Income-tax Act was held not maintainable because substantive review is not an inherent appellate power and must be expressly conferred by statute. Although section 260A(7) applies CPC provisions relating to appeals to the High Court, appeals and review remain distinct remedies, and that procedural cross-reference does not create review jurisdiction. Only procedural correction ex debito justitiae may be available to remedy a palpable procedural error. As the Act contained no substantive review power, the petition failed and the request for condonation of delay did not arise for consideration. Case-Laws Income Tax Sat, 21 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75400