https://www.taxtmi.com/caselaws?id=175401 Review under Article 137 and Order 47 Rule 1 is limited to discovery of new and important matter despite due diligence, or an error apparent on the face of the record. The additional documents did not show that the earlier sale transaction was sham or that the vendor and vendee were under common control, and they did not explain why the evidence was not produced before the Reference Court despite comparable sale instances already on record. The Court treated the petitions as an impermissible attempt to reopen the merits, and no case for review was made out. en-us Mon, 02 Jul 2012 00:00:00 +0530 Sat, 21 Nov 2015 22:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175401 Review under Article 137 and Order 47 Rule 1 is limited to discovery of new and important matter despite due diligence, or an error apparent on the face of the record. The additional documents did not show that the earlier sale transaction was sham or that the vendor and vendee were under common control, and they did not explain why the evidence was not produced before the Reference Court despite comparable sale instances already on record. The Court treated the petitions as an impermissible attempt to reopen the merits, and no case for review was made out. Case-Laws Indian Laws Mon, 02 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175401