https://www.taxtmi.com/caselaws?id=288785 Review in an income-tax reference was held not maintainable because no rule of law supported reopening the earlier judgment on the basis of the alleged notice-period discrepancy. The HC also held that even if the Civil Procedure Code were treated as applicable through Section 66-A of the Income-tax Act, the review provision could not apply, since the earlier judgment was neither a decree nor an order within the relevant procedural meaning. The application was dismissed with costs. en-us Mon, 08 Jul 1929 00:00:00 +0530 Mon, 29 Jun 2020 11:30:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288785 Review in an income-tax reference was held not maintainable because no rule of law supported reopening the earlier judgment on the basis of the alleged notice-period discrepancy. The HC also held that even if the Civil Procedure Code were treated as applicable through Section 66-A of the Income-tax Act, the review provision could not apply, since the earlier judgment was neither a decree nor an order within the relevant procedural meaning. The application was dismissed with costs. Case-Laws Income Tax Mon, 08 Jul 1929 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288785