https://www.taxtmi.com/caselaws?id=382224 Review jurisdiction under section 114 and Order 47 Rule 1 of the CPC is confined to a self-evident, patent error apparent on the record or another recognised ground. It cannot be used to rehear the matter, obtain a different view on facts or law, challenge an order as if on appeal, or reappreciate material already considered. In relation to rejection of an interest-waiver request under the Income-tax Act, no apparent error was identified where the record and governing principles had been duly considered; consequently, no basis for review arose. en-us Wed, 19 Jun 2019 00:00:00 +0530 Thu, 27 Jun 2019 09:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382224 Review jurisdiction under section 114 and Order 47 Rule 1 of the CPC is confined to a self-evident, patent error apparent on the record or another recognised ground. It cannot be used to rehear the matter, obtain a different view on facts or law, challenge an order as if on appeal, or reappreciate material already considered. In relation to rejection of an interest-waiver request under the Income-tax Act, no apparent error was identified where the record and governing principles had been duly considered; consequently, no basis for review arose. Case-Laws Income Tax Wed, 19 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382224