https://www.taxtmi.com/caselaws?id=201859 The High Court dismissed review petitions seeking to review an order passed by the Division Bench in income tax appeals. The court held that since there was no specific provision for a power of review under the Income-tax Act, the review applications were not maintainable. Emphasizing the statutory nature of the power of review, the court highlighted the distinction between appellate jurisdiction and extraordinary powers. The review applications were deemed misconceived, leading to their dismissal based on delay and lack of maintainability, concluding the matter accordingly. en-us Mon, 14 Dec 2009 00:00:00 +0530 Sat, 29 Dec 2012 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201859 The High Court dismissed review petitions seeking to review an order passed by the Division Bench in income tax appeals. The court held that since there was no specific provision for a power of review under the Income-tax Act, the review applications were not maintainable. Emphasizing the statutory nature of the power of review, the court highlighted the distinction between appellate jurisdiction and extraordinary powers. The review applications were deemed misconceived, leading to their dismissal based on delay and lack of maintainability, concluding the matter accordingly. Case-Laws Income Tax Mon, 14 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201859