https://www.taxtmi.com/caselaws?id=262608 The Supreme Court upheld the High Court's decision to recall a judgment due to the failure to formulate substantial questions of law. It affirmed the High Court's jurisdiction for review under Section 260A and emphasized the power of High Courts as Courts of Record to correct errors and prevent miscarriage of justice. The Court highlighted the importance of natural justice in allowing reviews and ensuring fair hearings. The review petition succeeded, leading to the recall of the initial judgment to provide parties with a fair opportunity to present their arguments. en-us Wed, 05 Aug 2015 00:00:00 +0530 Sat, 08 Sep 2018 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262608 The Supreme Court upheld the High Court's decision to recall a judgment due to the failure to formulate substantial questions of law. It affirmed the High Court's jurisdiction for review under Section 260A and emphasized the power of High Courts as Courts of Record to correct errors and prevent miscarriage of justice. The Court highlighted the importance of natural justice in allowing reviews and ensuring fair hearings. The review petition succeeded, leading to the recall of the initial judgment to provide parties with a fair opportunity to present their arguments. Case-Laws Income Tax Wed, 05 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262608