https://www.taxtmi.com/caselaws?id=786108 A review cannot be allowed merely because the Supreme Court granted liberty in another matter; the tribunal must independently satisfy the statutory requirements for review under Section 114 and Order 47 Rule 1 CPC, as applicable to the Benami Act. A later decision or change in legal position does not, by itself, reopen a final judgment. Because the Appellate Tribunal recalled its earlier decision solely on the basis of such liberty without examining whether review jurisdiction was otherwise made out, the review order was held unsustainable and set aside. en-us Fri, 30 Jan 2026 00:00:00 +0530 Tue, 03 Feb 2026 17:15:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786108 A review cannot be allowed merely because the Supreme Court granted liberty in another matter; the tribunal must independently satisfy the statutory requirements for review under Section 114 and Order 47 Rule 1 CPC, as applicable to the Benami Act. A later decision or change in legal position does not, by itself, reopen a final judgment. Because the Appellate Tribunal recalled its earlier decision solely on the basis of such liberty without examining whether review jurisdiction was otherwise made out, the review order was held unsustainable and set aside. Case-Laws Benami Property Fri, 30 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786108