https://www.taxtmi.com/caselaws?id=419998 Review jurisdiction remains limited to patent errors apparent on the face of the record; it cannot be used to re-examine the factual matrix or re-appreciate reasoning already considered in appeal. Where the grounds in review merely seek a fresh look at the tax consequences of revaluation of assets on conversion of a firm into a company, the remedy exceeds the narrow scope of review. No apparent error was shown in the earlier judgment, so the review petition was not maintainable and was dismissed. en-us Tue, 22 Feb 2022 00:00:00 +0530 Thu, 24 Mar 2022 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419998 Review jurisdiction remains limited to patent errors apparent on the face of the record; it cannot be used to re-examine the factual matrix or re-appreciate reasoning already considered in appeal. Where the grounds in review merely seek a fresh look at the tax consequences of revaluation of assets on conversion of a firm into a company, the remedy exceeds the narrow scope of review. No apparent error was shown in the earlier judgment, so the review petition was not maintainable and was dismissed. Case-Laws Income Tax Tue, 22 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419998