https://www.taxtmi.com/caselaws?id=36678 Review jurisdiction is narrow and cannot be used as a substitute for appeal or to recall a final order unless a mistake apparent on the face of the record is shown. The High Court noted that the income-tax reference had earlier been returned unanswered because the assessee failed to comply with the paper-book requirement and did not appear. In the review proceedings, no patent error or overlooked material was demonstrated, and the correctness of the earlier refusal to recall the disposal was not challenged. The review application was therefore held not maintainable and rejected. en-us Thu, 27 Mar 1980 00:00:00 +0530 Wed, 24 Mar 2010 10:07:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36678 Review jurisdiction is narrow and cannot be used as a substitute for appeal or to recall a final order unless a mistake apparent on the face of the record is shown. The High Court noted that the income-tax reference had earlier been returned unanswered because the assessee failed to comply with the paper-book requirement and did not appear. In the review proceedings, no patent error or overlooked material was demonstrated, and the correctness of the earlier refusal to recall the disposal was not challenged. The review application was therefore held not maintainable and rejected. Case-Laws Income Tax Thu, 27 Mar 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36678