https://www.taxtmi.com/caselaws?id=313102 A review application may be entertained by a transferee court where the original Judge is unavailable after superannuation. However, review is not maintainable when the impugned judgment is appealable, because review cannot be used as a substitute for appeal. The Court also held that an allegedly inconsistent observation on two inspection applications, even if possibly wrong on merits, did not constitute an error apparent on the face of the record. On these grounds, the review application failed and was rejected. en-us Fri, 12 May 1995 00:00:00 +0530 Tue, 26 Mar 2024 12:50:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313102 A review application may be entertained by a transferee court where the original Judge is unavailable after superannuation. However, review is not maintainable when the impugned judgment is appealable, because review cannot be used as a substitute for appeal. The Court also held that an allegedly inconsistent observation on two inspection applications, even if possibly wrong on merits, did not constitute an error apparent on the face of the record. On these grounds, the review application failed and was rejected. Case-Laws Indian Laws Fri, 12 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313102