TaxTMI 
TaxTMI 
2011 (3) TMI 252
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....he impugned judgment/order dated 28th January, 2005 passed by the High Court of Andhra Pradesh at Hyderabad. 3. By that order, the review petition as well as the application for condonation of delay in filing the review petition have been dismissed. 4. The delay was only of 71 days and, in our opinion, a liberal view should have been taken by the High Court and delay of 71 days in filing the review petition should have been condoned and the review petition should have been decided on merits. Hence, we condone the delay of 71 days in filing the review petition before the High Court. 5. As regards the maintainability of the review petition, Mr. Sanjay Kapur, learned counsel for the respondent submitted that it was not ....
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....e Supreme Court dismissing the special leave petition. According to the doctrine of merger, the judgment of the lower court merges into the judgment of the higher court. Hence, if some reasons, however meagre, are given by this Court while dismissing the special leave petition, then by the doctrine of merger, the judgment of the High Court merges into the judgment of this Court and after merger there is no judgment of the High Court. Hence, obviously, there can be no review of a judgment which does not even exist. 9. The situation is totally different where a special leave petition is dismissed without giving any reasons whatsoever. It is well settled that special leave under "Article 136" of the Constitution of India is a discretio....
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....ever, invited our attention to paragraph 4 of the judgment of this Court in the case of K. Rajamouli (supra), wherein it was observed : "Following the decision in the case of Kunhayammed - (2000) 6 SCC 359, we are of the view that the dismissal of the special leave petition against the main judgment of the High Court would not constitute res judicata when a special leave petition is filed against the order passed in the review petition provided the review petition was filed prior to filing of special leave petition against the main judgment of the High Court. The position would be different where after dismissal of the special leave petition against the main judgment a party files a review petition after a long delay on the ground that t....