2013 (9) TMI 1216

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Petition is filed under Section 114 CPC against the judgment and order dated 30.05.2013 passed by this Court in Income Tax Appeal No.5 of 2008 for the assessment year 2003-04. 2. Sri Pradeep Agarwal, holding brief of Sri Rakesh Garg, learned counsel for the assessee-review petitioner submits that on 15.01.2008, this Court has admitted the appeal on two substantial questions of law mentioned in....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....have recorded a concurrent finding of the facts and this Court is bound by the said finding. Lastly, he made a request to recall the order dated 30.05.2013. On the other hand Sri Ghanshyam Chaudhary, learned counsel for the department has justified the order passed by this Hon'ble Court. 5. After hearing both the parties and on perusal of record, it appears that under the garb of review,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Rule 1 of the Code of Civil Procedure, 1908, for seeking review of a judgment or order passed by this court. They are : (a) that there is discovery of new and important matters or evidence which after the exercise of due diligence was not within the knowledge of the applicant; (b) that some important matter or evidence could not be produced by the applicant at the time when the decree was passed ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., by lengthy and complicated arguments, such an error cannot be cured by a writ of certiorari according to the rule governing the powers of the superior Court to issue such a writ." 9. Further, that ratio has been reiterated in the judgment of Hon'ble the Apex Court in Parsion Devi v. Sumiri Devi [1997] 8 SCC 715 where it was observed that a review petition, it must be remembered has a limi....