https://www.taxtmi.com/caselaws?id=246195 The Court dismissed the review application in T.C.A.No.215 of 2008, finding no error apparent on the face of the record warranting a review. Emphasizing that a review is not an appeal in disguise, the Court rejected the applicant's contentions, stating that the alleged errors were not manifest or apparent on the record. The Court reiterated that the power of review cannot be used to re-argue the matter and confirmed the Tribunal's decision. en-us Tue, 08 Apr 2014 00:00:00 +0530 Fri, 18 Apr 2014 16:03:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246195 The Court dismissed the review application in T.C.A.No.215 of 2008, finding no error apparent on the face of the record warranting a review. Emphasizing that a review is not an appeal in disguise, the Court rejected the applicant's contentions, stating that the alleged errors were not manifest or apparent on the record. The Court reiterated that the power of review cannot be used to re-argue the matter and confirmed the Tribunal's decision. Case-Laws Income Tax Tue, 08 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246195