https://www.taxtmi.com/caselaws?id=365249 A review application is maintainable only where it discloses an error apparent on the face of the record or another ground permitted under Order XLVII Rule 1 CPC. New facts or a fresh appreciation of the same controversy cannot be used to reopen the merits of the earlier decision. On that basis, the Uttarakhand HC held that the review plea based on facts and the Income Declaration Scheme, 2016 not previously brought to the Court's notice did not satisfy the review standard and was dismissed as not maintainable. en-us Tue, 24 Jul 2018 00:00:00 +0530 Mon, 13 Aug 2018 06:12:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365249 A review application is maintainable only where it discloses an error apparent on the face of the record or another ground permitted under Order XLVII Rule 1 CPC. New facts or a fresh appreciation of the same controversy cannot be used to reopen the merits of the earlier decision. On that basis, the Uttarakhand HC held that the review plea based on facts and the Income Declaration Scheme, 2016 not previously brought to the Court's notice did not satisfy the review standard and was dismissed as not maintainable. Case-Laws Income Tax Tue, 24 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365249