https://www.taxtmi.com/caselaws?id=212711 Section 260A(7) of the Income-tax Act applies the procedural provisions of the Code of Civil Procedure to High Court appeals, but it does not itself confer a substantive power of review. The Court distinguished between limited procedural correction of clerical or accidental errors and a merits-based review, holding that the latter requires express statutory authority. A coordinate Bench view that no substantive review power exists under the same enactment was followed, and contrary authority under different statutes was not accepted as a basis to depart from it. Review under section 260A(7) was therefore held not maintainable. en-us Wed, 28 Mar 2012 00:00:00 +0530 Sat, 21 Apr 2012 09:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212711 Section 260A(7) of the Income-tax Act applies the procedural provisions of the Code of Civil Procedure to High Court appeals, but it does not itself confer a substantive power of review. The Court distinguished between limited procedural correction of clerical or accidental errors and a merits-based review, holding that the latter requires express statutory authority. A coordinate Bench view that no substantive review power exists under the same enactment was followed, and contrary authority under different statutes was not accepted as a basis to depart from it. Review under section 260A(7) was therefore held not maintainable. Case-Laws Income Tax Wed, 28 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212711