https://www.taxtmi.com/caselaws?id=792362 Review jurisdiction under Section 114 and Order XLVII Rule 1 CPC is limited to patent errors on the face of the record and cannot be used to reargue matters already considered. The Court held that the earlier order had already proceeded on the basis that the rectification application was filed before the revised Form-2 and while the appeal was pending, and that later reliance on Circular No. 19/2024 did not disclose any self-evident error. The petition therefore amounted only to a request for reconsideration of issues already adjudicated, no error apparent was shown, and the review petition was dismissed. en-us Mon, 09 Mar 2026 00:00:00 +0530 Tue, 26 May 2026 18:03:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792362 Review jurisdiction under Section 114 and Order XLVII Rule 1 CPC is limited to patent errors on the face of the record and cannot be used to reargue matters already considered. The Court held that the earlier order had already proceeded on the basis that the rectification application was filed before the revised Form-2 and while the appeal was pending, and that later reliance on Circular No. 19/2024 did not disclose any self-evident error. The petition therefore amounted only to a request for reconsideration of issues already adjudicated, no error apparent was shown, and the review petition was dismissed. Case-Laws Income Tax Mon, 09 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792362