https://www.taxtmi.com/caselaws?id=770977 The Jharkhand HC dismissed a review petition filed by the Managing Director of JBVNL challenging an order directing personal payment of Rs. 5 lakhs to a contractor. The original dispute concerned TDS deduction and retention of amounts by JBVNL for Income Tax liability on material supply contracts. The HC held that review jurisdiction is limited to errors apparent on record, not erroneous decisions, and cannot serve as an appeal in disguise. The court emphasized individual accountability for illegalities rather than burdening the State exchequer, noting the Managing Director's laches caused financial loss to the contractor by retaining amounts that should have been transmitted to the Income Tax Department. en-us Thu, 08 May 2025 00:00:00 +0530 Mon, 19 May 2025 08:37:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770977 The Jharkhand HC dismissed a review petition filed by the Managing Director of JBVNL challenging an order directing personal payment of Rs. 5 lakhs to a contractor. The original dispute concerned TDS deduction and retention of amounts by JBVNL for Income Tax liability on material supply contracts. The HC held that review jurisdiction is limited to errors apparent on record, not erroneous decisions, and cannot serve as an appeal in disguise. The court emphasized individual accountability for illegalities rather than burdening the State exchequer, noting the Managing Director's laches caused financial loss to the contractor by retaining amounts that should have been transmitted to the Income Tax Department. Case-Laws Income Tax Thu, 08 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770977