https://www.taxtmi.com/caselaws?id=265124 The judgment addressed the delay in filing review applications, the maintainability of reviews under Section 260A of the Income Tax Act, the High Court's power to entertain review applications, and the application of principles analogous to Section 21 of the CPC in review proceedings. The delay of 671 days was condoned, allowing the review applications to proceed. However, the court ultimately dismissed the review applications due to the lack of convincing evidence of errors on the face of the record. en-us Fri, 28 Aug 2015 00:00:00 +0530 Fri, 20 Jan 2017 18:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265124 The judgment addressed the delay in filing review applications, the maintainability of reviews under Section 260A of the Income Tax Act, the High Court's power to entertain review applications, and the application of principles analogous to Section 21 of the CPC in review proceedings. The delay of 671 days was condoned, allowing the review applications to proceed. However, the court ultimately dismissed the review applications due to the lack of convincing evidence of errors on the face of the record. Case-Laws Income Tax Fri, 28 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265124