https://www.taxtmi.com/caselaws?id=785568 Whether the review petition disclosed an error apparent on the face of the record: the record showed representation by counsel and an opportunity of hearing was accorded, so no error apparent and the review is not maintainable on that ground. Whether the judgment should have decided validity of income-tax returns: the judgment directed that the returns be processed in accordance with law and, if the processing period has expired, accepted at face value, so omission to adjudicate validity did not vitiate the order. Whether review may re-argue merits: review is confined to narrow corrections or new evidence and cannot substitute for an appeal, hence review dismissed. en-us Fri, 09 Jan 2026 00:00:00 +0530 Tue, 27 Jan 2026 07:36:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785568 Whether the review petition disclosed an error apparent on the face of the record: the record showed representation by counsel and an opportunity of hearing was accorded, so no error apparent and the review is not maintainable on that ground. Whether the judgment should have decided validity of income-tax returns: the judgment directed that the returns be processed in accordance with law and, if the processing period has expired, accepted at face value, so omission to adjudicate validity did not vitiate the order. Whether review may re-argue merits: review is confined to narrow corrections or new evidence and cannot substitute for an appeal, hence review dismissed. Case-Laws Income Tax Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785568