https://www.taxtmi.com/caselaws?id=781498 AT dismissed both review applications. The Tribunal held the original factual findings were based on appraisal of the record and not mere affidavits, so they did not constitute an error apparent on the face of the record warranting review. SEBI's contention that the A.O.'s findings were not considered was deemed hyper-technical and insufficient to reopen the matter. The A.O.'s orders were nevertheless set aside and remitted for fresh disposal; no relief granted in the reviews. en-us Wed, 15 Oct 2025 00:00:00 +0530 Tue, 11 Nov 2025 17:41:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781498 AT dismissed both review applications. The Tribunal held the original factual findings were based on appraisal of the record and not mere affidavits, so they did not constitute an error apparent on the face of the record warranting review. SEBI's contention that the A.O.'s findings were not considered was deemed hyper-technical and insufficient to reopen the matter. The A.O.'s orders were nevertheless set aside and remitted for fresh disposal; no relief granted in the reviews. Case-Laws SEBI Wed, 15 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781498