https://www.taxtmi.com/caselaws?id=423430 The court dismissed the application for review as the judgment did not contain any apparent errors. The petitioner's factual contentions were deemed unsuitable for review and were instructed to be addressed by the Assessing Officer. The court reiterated the limitations of judicial review, emphasizing that it is not an appeal and should only correct self-evident errors on the record. The court also held that the sufficiency and correctness of the material for issuing the notice under Section 148 could not be questioned under Article 226 of the Constitution of India. en-us Tue, 24 May 2022 00:00:00 +0530 Mon, 06 Jun 2022 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423430 The court dismissed the application for review as the judgment did not contain any apparent errors. The petitioner's factual contentions were deemed unsuitable for review and were instructed to be addressed by the Assessing Officer. The court reiterated the limitations of judicial review, emphasizing that it is not an appeal and should only correct self-evident errors on the record. The court also held that the sufficiency and correctness of the material for issuing the notice under Section 148 could not be questioned under Article 226 of the Constitution of India. Case-Laws Income Tax Tue, 24 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423430