https://www.taxtmi.com/caselaws?id=184860 An unexplained inordinate delay of 761 days justified rejection of the review petition, as the defects noted by the office were not removed and no satisfactory explanation was offered. A later decision overruling or modifying the earlier legal view did not furnish a ground for review, because Explanation to Order XLVII Rule 1 CPC excludes such a basis and the same principle applied by analogy. The review petition therefore failed on limitation and on merits, and reopening of the earlier judgment was refused. en-us Wed, 07 Apr 1999 00:00:00 +0530 Wed, 25 Jan 2017 17:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184860 An unexplained inordinate delay of 761 days justified rejection of the review petition, as the defects noted by the office were not removed and no satisfactory explanation was offered. A later decision overruling or modifying the earlier legal view did not furnish a ground for review, because Explanation to Order XLVII Rule 1 CPC excludes such a basis and the same principle applied by analogy. The review petition therefore failed on limitation and on merits, and reopening of the earlier judgment was refused. Case-Laws Indian Laws Wed, 07 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184860