2021 (7) TMI 1287

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..../2020, 502/2020, 505/2020, 513/2020, 515/2020 - -<br>Income Tax<br>SUJOY PAUL AND SHAILENDRA SHUKLA, JJ. For the Appellant : Vashistha Narayan Dubey For the Respondent : None Heard through video conferencing. Ms. Veena Mandlik, learned counsel for the review petitioners submits that since similar singular ground has been taken in all the review petitions seeking review of the orders, t....

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....th of Para 10(e) of the Circular dated 20.8.2018, which reads as under:- "10(e). Where addition is based on information received from external sources in the nature of law enforcement agencies such as CBI/ED/DRI/ SFIO / Directorate General of GST Intelligence (DGGI)." 3/ Ms. Mandlik, learned counsel for the review petitioners submits that during the course of submission of scrutiny rep....

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....etitioners has not chosen to answer as to how the aforesaid falls within the ambit of review jurisdiction. 5/ This is trite that the power of review is limited. Unless it is shown that there exists an error apparent on the record or any other ingredients which are in consonance with Order 47 Rule 1 CPC, interference in review jurisdiction cannot be made. Unfortunately no argument is advanced to....