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Court Denies Review Petition on Interest Waiver; No Rehearing Allowed u/s 114, Order 47 Rule 1 CPC.

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....Review Petition - writ was earlier rejected against order of Pr. CIT on application for waiver of interest u/s 220(2) - There is no error apparent on the face of the record - re-appreciation of evidence and rehearing of case is not permissible in light of provisions as contained u/s 114 and Order 47 Rule 1 of CPC -....