https://www.taxtmi.com/caselaws?id=284113 Review jurisdiction is confined to the narrow grounds recognised under Order 47 Rule 1 CPC, including an apparent error on the face of the record or new material that could not earlier have been produced despite due diligence. A review cannot be used to reopen concluded controversy, raise fresh pleas, or convert the proceeding into a rehearing on merits. The HC held that the petition merely attempted to reargue the matter and disclosed no permissible ground for review, so no reviewable error was established and the earlier order remained undisturbed. en-us Mon, 11 Mar 2019 00:00:00 +0530 Mon, 29 Jun 2026 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284113 Review jurisdiction is confined to the narrow grounds recognised under Order 47 Rule 1 CPC, including an apparent error on the face of the record or new material that could not earlier have been produced despite due diligence. A review cannot be used to reopen concluded controversy, raise fresh pleas, or convert the proceeding into a rehearing on merits. The HC held that the petition merely attempted to reargue the matter and disclosed no permissible ground for review, so no reviewable error was established and the earlier order remained undisturbed. Case-Laws Income Tax Mon, 11 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284113