https://www.taxtmi.com/caselaws?id=391215 Review jurisdiction is confined to the narrow grounds recognised under principles analogous to Order XLVII CPC and cannot be used for re-argument or mere reappreciation of an earlier decision. The High Court accepted the explanation for delay and condoned the belated filing of the review application, but found no error apparent on the face of the record or other basis justifying review. The objection related only to a passage that recorded a contention and did not affect the core reasoning, so the review was not maintainable on merits and the earlier judgment remained undisturbed. en-us Thu, 09 Jan 2020 00:00:00 +0530 Wed, 22 Jan 2020 10:33:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391215 Review jurisdiction is confined to the narrow grounds recognised under principles analogous to Order XLVII CPC and cannot be used for re-argument or mere reappreciation of an earlier decision. The High Court accepted the explanation for delay and condoned the belated filing of the review application, but found no error apparent on the face of the record or other basis justifying review. The objection related only to a passage that recorded a contention and did not affect the core reasoning, so the review was not maintainable on merits and the earlier judgment remained undisturbed. Case-Laws Income Tax Thu, 09 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391215