https://www.taxtmi.com/caselaws?id=770977 Review jurisdiction is confined to discovery of new and important matter, an error apparent on the face of the record, or another analogous sufficient reason, and cannot be used to reargue conclusions already reached. On that basis, the cost direction against the Managing Director of JBVNL was not shown to suffer from any patent error and was not liable to be recalled. The record supported the direction, including the Managing Director's role in the decision-making process and the principle that the public exchequer should not bear the burden of unlawful retention of money. The same controversy had already been examined in earlier review proceedings and carried to the Supreme Court, which did not interfere. en-us Thu, 08 May 2025 00:00:00 +0530 Mon, 19 May 2025 08:37:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770977 Review jurisdiction is confined to discovery of new and important matter, an error apparent on the face of the record, or another analogous sufficient reason, and cannot be used to reargue conclusions already reached. On that basis, the cost direction against the Managing Director of JBVNL was not shown to suffer from any patent error and was not liable to be recalled. The record supported the direction, including the Managing Director's role in the decision-making process and the principle that the public exchequer should not bear the burden of unlawful retention of money. The same controversy had already been examined in earlier review proceedings and carried to the Supreme Court, which did not interfere. Case-Laws Income Tax Thu, 08 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770977