https://www.taxtmi.com/caselaws?id=767902 Review under Order XLVII Rule 1 is confined to a narrow jurisdiction and cannot be used to reargue the matter. A review lies only where a manifest error apparent on the face of the record is shown without elaborate reasoning. On examination of the record, no such error was found and no ground satisfying the review threshold was established. The review petition was therefore rejected, leaving the earlier judgment undisturbed. en-us Wed, 19 Mar 2025 00:00:00 +0530 Thu, 27 Mar 2025 08:36:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767902 Review under Order XLVII Rule 1 is confined to a narrow jurisdiction and cannot be used to reargue the matter. A review lies only where a manifest error apparent on the face of the record is shown without elaborate reasoning. On examination of the record, no such error was found and no ground satisfying the review threshold was established. The review petition was therefore rejected, leaving the earlier judgment undisturbed. Case-Laws Income Tax Wed, 19 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767902