https://www.taxtmi.com/caselaws?id=360070 Review jurisdiction under Section 114 and Order 47 Rule 1 CPC is narrow and cannot be used as an appeal in disguise. A review lies only where there is a patent, self-evident error on the face of the record requiring no elaborate reasoning, not for rehearing the matter or reappreciation of evidence. On the stated facts, no such apparent error was shown in the earlier order, and the petition was treated as an attempt to reargue the decided issue. The review petition was therefore not maintainable on the ground urged and was liable to be dismissed. en-us Fri, 06 Apr 2018 00:00:00 +0530 Wed, 09 May 2018 08:36:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360070 Review jurisdiction under Section 114 and Order 47 Rule 1 CPC is narrow and cannot be used as an appeal in disguise. A review lies only where there is a patent, self-evident error on the face of the record requiring no elaborate reasoning, not for rehearing the matter or reappreciation of evidence. On the stated facts, no such apparent error was shown in the earlier order, and the petition was treated as an attempt to reargue the decided issue. The review petition was therefore not maintainable on the ground urged and was liable to be dismissed. Case-Laws Income Tax Fri, 06 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360070