2015 (10) TMI 677

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....r provisions of sub-rule (2) of Rule 90 under Chapter VI of the High Court of Chhattisgarh Rules, 2007. 2. The review petitioner seeks review of the order dated 19-3-2014 passed in Tax Case No. 6 of 2014 with a prayer to remit back the matter to the Tribunal to decide the case afresh after affording opportunity to put forth its case without being prejudiced by the earlier observations made b....

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....ity to argue the entire case afresh on merits under the garb of the review petition, which is not permissible and tenable in law. In fact, the order dated 19-3-2014, which is sought to be reviewed herein, has been passed by this Court in Tax Case No. 6 of 2014 in presence of both the counsel. 6. It is also the well settled principle of law that under the garb of review petition, the petition....