https://www.taxtmi.com/highlights?id=96654 Explanation to Order 47 Rule 1 CPC restricts review jurisdiction where a judgment rests on a question of law later reversed or modified by a superior court; change in law or a subsequent coordinate or larger bench decision does not alone permit review. The tribunal's allowance of review and condonation of delay based solely on a liberty granted without determining the Explanation's bar was disapproved. Where a higher court has resolved conflicting bench decisions and directed which precedent governs, lower forums must follow that binding choice, and orders granting review contrary to that binding precedent were set aside. en-us Fri, 06 Feb 2026 10:07:32 +0530 Fri, 06 Feb 2026 10:07:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96654 Explanation to Order 47 Rule 1 CPC restricts review jurisdiction where a judgment rests on a question of law later reversed or modified by a superior court; change in law or a subsequent coordinate or larger bench decision does not alone permit review. The tribunal's allowance of review and condonation of delay based solely on a liberty granted without determining the Explanation's bar was disapproved. Where a higher court has resolved conflicting bench decisions and directed which precedent governs, lower forums must follow that binding choice, and orders granting review contrary to that binding precedent were set aside. Highlights Benami Property Fri, 06 Feb 2026 10:07:32 +0530 https://www.taxtmi.com/highlights?id=96654