https://www.taxtmi.com/caselaws?id=772474 Review jurisdiction under Section 114 and Order 47 Rule 1 CPC is narrow and cannot be used as an appellate substitute; review lies only for discovery of new and important matter, mistake, or an error apparent on the face of the record. A mere attempt to reargue the merits or challenge an alleged erroneous view on facts or law is insufficient. As the grounds advanced only sought reconsideration of the revisional decision and disclosed no self-evident or manifest mistake, the review petition was not maintainable on the grounds urged and was liable to be dismissed. en-us Thu, 22 May 2025 00:00:00 +0530 Tue, 10 Jun 2025 08:43:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772474 Review jurisdiction under Section 114 and Order 47 Rule 1 CPC is narrow and cannot be used as an appellate substitute; review lies only for discovery of new and important matter, mistake, or an error apparent on the face of the record. A mere attempt to reargue the merits or challenge an alleged erroneous view on facts or law is insufficient. As the grounds advanced only sought reconsideration of the revisional decision and disclosed no self-evident or manifest mistake, the review petition was not maintainable on the grounds urged and was liable to be dismissed. Case-Laws Indian Laws Thu, 22 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772474