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    <title>2022 (8) TMI 1337 - Supreme Court</title>
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    <description>Review jurisdiction under Section 114 and Order XLVII Rule 1 CPC is confined to discovery of new and important matter despite due diligence, error apparent on the face of the record, or comparable sufficient reason; it cannot be used to reargue the case, reappreciate evidence, or operate as an appeal in disguise. The Court noted that the certified revenue records were not shown to have been beyond the respondents&#039; knowledge or unavailable earlier despite due diligence, and the material had in substance been available before. Successive review petitions on the same order were therefore impermissible, and the second set of review petitions was not maintainable.</description>
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      <title>2022 (8) TMI 1337 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=306269</link>
      <description>Review jurisdiction under Section 114 and Order XLVII Rule 1 CPC is confined to discovery of new and important matter despite due diligence, error apparent on the face of the record, or comparable sufficient reason; it cannot be used to reargue the case, reappreciate evidence, or operate as an appeal in disguise. The Court noted that the certified revenue records were not shown to have been beyond the respondents&#039; knowledge or unavailable earlier despite due diligence, and the material had in substance been available before. Successive review petitions on the same order were therefore impermissible, and the second set of review petitions was not maintainable.</description>
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      <pubDate>Thu, 18 Aug 2022 00:00:00 +0530</pubDate>
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