https://www.taxtmi.com/caselaws?id=391505 Review jurisdiction under Section 114 read with Order 47 Rule 1 CPC is confined to discovery of new and important matter, an error apparent on the face of the record, or other sufficient reason, and cannot be used to reargue the case or reappreciate evidence. The court found no self-evident error in the earlier order, and the audit objection did not disclose any reviewable mistake or apparent illegality. The review petition was therefore not maintainable on the grounds urged and was rejected. en-us Thu, 23 Jan 2020 00:00:00 +0530 Thu, 30 Jan 2020 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391505 Review jurisdiction under Section 114 read with Order 47 Rule 1 CPC is confined to discovery of new and important matter, an error apparent on the face of the record, or other sufficient reason, and cannot be used to reargue the case or reappreciate evidence. The court found no self-evident error in the earlier order, and the audit objection did not disclose any reviewable mistake or apparent illegality. The review petition was therefore not maintainable on the grounds urged and was rejected. Case-Laws Income Tax Thu, 23 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391505