https://www.taxtmi.com/caselaws?id=460164 Review for error apparent on the face of the record depends on the record as it stood when judgment was rendered; a later Supreme Court or larger Bench decision taking a contrary view does not, by itself, create a reviewable apparent error. By contrast, omission to notice an existing binding Supreme Court ruling on the point applies the wrong law and is an obvious error apparent on the record. Failure to notice a binding High Court decision may amount to legal error, but it is not treated as an error apparent for review purposes. The distinction drawn is between later reversal of law, which does not justify review, and non-consideration of existing binding Supreme Court law, which does. en-us Fri, 29 Aug 1980 00:00:00 +0530 Tue, 14 Jan 2025 15:54:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460164 Review for error apparent on the face of the record depends on the record as it stood when judgment was rendered; a later Supreme Court or larger Bench decision taking a contrary view does not, by itself, create a reviewable apparent error. By contrast, omission to notice an existing binding Supreme Court ruling on the point applies the wrong law and is an obvious error apparent on the record. Failure to notice a binding High Court decision may amount to legal error, but it is not treated as an error apparent for review purposes. The distinction drawn is between later reversal of law, which does not justify review, and non-consideration of existing binding Supreme Court law, which does. Case-Laws Indian Laws Fri, 29 Aug 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460164