https://www.taxtmi.com/caselaws?id=204514 The court dismissed the review application, emphasizing that the factual errors highlighted did not impact the final decision. Despite discrepancies in fund deposits and timing of the income tax return filing, the court found the original decision to be factually correct. The applicant's arguments regarding overlooked contentions were rejected, with the court stating that these had been addressed in the initial judgment. The court concluded that the review lacked merit and was dismissed without costs, highlighting that a rehearing was not permissible in this instance. en-us Thu, 14 Jul 2011 00:00:00 +0530 Mon, 05 Sep 2011 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204514 The court dismissed the review application, emphasizing that the factual errors highlighted did not impact the final decision. Despite discrepancies in fund deposits and timing of the income tax return filing, the court found the original decision to be factually correct. The applicant's arguments regarding overlooked contentions were rejected, with the court stating that these had been addressed in the initial judgment. The court concluded that the review lacked merit and was dismissed without costs, highlighting that a rehearing was not permissible in this instance. Case-Laws Income Tax Thu, 14 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204514