https://www.taxtmi.com/caselaws?id=49437 The court held that an appeal lies against the order rejecting the application for review as it amounted to a "judgment." Section 11 of the U.P. Act XIV of 1956 does not allow for the review of orders made by the High Court under Article 226 of the Constitution. The application for review could not be treated as one under Order XLVII of the Code of Civil Procedure due to procedural objections. The court dismissed the appeal, affirming the High Court's order and emphasizing the inapplicability of Section 11 to Article 226 orders and the inability to convert the review application at a later stage. en-us Mon, 26 Mar 1962 00:00:00 +0530 Wed, 27 Aug 2014 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49437 The court held that an appeal lies against the order rejecting the application for review as it amounted to a "judgment." Section 11 of the U.P. Act XIV of 1956 does not allow for the review of orders made by the High Court under Article 226 of the Constitution. The application for review could not be treated as one under Order XLVII of the Code of Civil Procedure due to procedural objections. The court dismissed the appeal, affirming the High Court's order and emphasizing the inapplicability of Section 11 to Article 226 orders and the inability to convert the review application at a later stage. Case-Laws Income Tax Mon, 26 Mar 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49437