https://www.taxtmi.com/caselaws?id=414967 Review jurisdiction under Order XLVII Rule 1 CPC is narrow and can be exercised only on recognised grounds, such as an error apparent on the face of the record. The Court found that no such ground was demonstrated and that the asserted exception based on a departmental circular did not establish a valid basis for review. The review petitions were therefore held to be without merit and were dismissed, bringing the proceedings to an end against the review petitioner. en-us Wed, 11 Aug 2021 00:00:00 +0530 Sun, 21 Nov 2021 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414967 Review jurisdiction under Order XLVII Rule 1 CPC is narrow and can be exercised only on recognised grounds, such as an error apparent on the face of the record. The Court found that no such ground was demonstrated and that the asserted exception based on a departmental circular did not establish a valid basis for review. The review petitions were therefore held to be without merit and were dismissed, bringing the proceedings to an end against the review petitioner. Case-Laws Income Tax Wed, 11 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414967