https://www.taxtmi.com/caselaws?id=790489 Review jurisdiction under Order XLVII Rule 1 of the Supreme Court Rules, 2013 requires a defect-free petition and an error apparent on the face of the record. The petition remained defective despite Registry communication, and the Court also found no such apparent error on review of the record. The review petition was therefore not maintainable and was dismissed, with no basis made out to reopen the earlier decision. en-us Wed, 15 Apr 2026 00:00:00 +0530 Sat, 25 Apr 2026 08:51:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790489 Review jurisdiction under Order XLVII Rule 1 of the Supreme Court Rules, 2013 requires a defect-free petition and an error apparent on the face of the record. The petition remained defective despite Registry communication, and the Court also found no such apparent error on review of the record. The review petition was therefore not maintainable and was dismissed, with no basis made out to reopen the earlier decision. Case-Laws Income Tax Wed, 15 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790489