https://www.taxtmi.com/caselaws?id=273601 The Court dismissed the review petition against the judgment in Income Tax Appeal No.5 of 2008 for the assessment year 2003-04. It held that the scope of review was limited, and no re-hearing on merit was allowed. The matter was referred back to the Tribunal for resolution within three months, emphasizing the Tribunal's role as the final fact-finding authority. The Court found no mistake apparent from the record and highlighted that a review petition cannot serve as an appeal in disguise. Consequently, the review petition was dismissed for lack of merit. en-us Wed, 11 Sep 2013 00:00:00 +0530 Wed, 04 Jul 2018 14:42:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273601 The Court dismissed the review petition against the judgment in Income Tax Appeal No.5 of 2008 for the assessment year 2003-04. It held that the scope of review was limited, and no re-hearing on merit was allowed. The matter was referred back to the Tribunal for resolution within three months, emphasizing the Tribunal's role as the final fact-finding authority. The Court found no mistake apparent from the record and highlighted that a review petition cannot serve as an appeal in disguise. Consequently, the review petition was dismissed for lack of merit. Case-Laws Income Tax Wed, 11 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273601