https://www.taxtmi.com/article/detailed?id=9558 Review jurisdiction is statutory and narrowly confined to specified grounds: discovery of new and important evidence not producible with due diligence at the original hearing, mistakes or errors apparent on the record, and analogous sufficient reasons interpreted in light of the enumerated grounds. Review cannot correct errors requiring extended reasoning, cannot substitute for an appeal, and must be confined to materials available when the original decision was rendered; subsequent developments ordinarily do not justify review. en-us Tue, 24 Nov 2020 09:21:40 +0530 Tue, 24 Nov 2020 09:21:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9558 Review jurisdiction is statutory and narrowly confined to specified grounds: discovery of new and important evidence not producible with due diligence at the original hearing, mistakes or errors apparent on the record, and analogous sufficient reasons interpreted in light of the enumerated grounds. Review cannot correct errors requiring extended reasoning, cannot substitute for an appeal, and must be confined to materials available when the original decision was rendered; subsequent developments ordinarily do not justify review. Articles Other Topics Tue, 24 Nov 2020 09:21:40 +0530 https://www.taxtmi.com/article/detailed?id=9558