https://www.taxtmi.com/caselaws?id=192800 A later binding judicial decision that authoritatively states the law differently may expose an obvious error of law in an earlier order and justify review as an error apparent on the face of the record. The reasoning treats a judicial decision as declaring, rather than changing, the law, so a subsequent binding construction can show that the earlier view was legally incorrect. The concept of error apparent extends to clear and glaring mistakes of law, and the same principle applies under Order XLVII Rule 1 of the Code. On that basis, review was found maintainable and the earlier decision was directed to be reheard. en-us Fri, 05 Jul 1968 00:00:00 +0530 Wed, 21 Jun 2017 18:28:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192800 A later binding judicial decision that authoritatively states the law differently may expose an obvious error of law in an earlier order and justify review as an error apparent on the face of the record. The reasoning treats a judicial decision as declaring, rather than changing, the law, so a subsequent binding construction can show that the earlier view was legally incorrect. The concept of error apparent extends to clear and glaring mistakes of law, and the same principle applies under Order XLVII Rule 1 of the Code. On that basis, review was found maintainable and the earlier decision was directed to be reheard. Case-Laws Indian Laws Fri, 05 Jul 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192800