TMI Blog2009 (12) TMI 556X X X X Extracts X X X X X X X X Extracts X X X X ..... titions being M. C. C. No. 349 of 2008, M. C. C. No. 350 of 2008 and M. C. C. No. 351 of 2008, as all the three review petitions have been filed by the assessee seeking review of the order passed by the Division Bench on May 11, 2007, in three appeals, the lead case being I. T. A. No. 47 of 2006 (CIT v. Deepak Kumar Garg [2008] 299 ITR 435 (MP)) 2. Three Income-tax Appeals being I. T. A. No. 47 of 2006, I. T. A. No. 64 of 2006 and I. T. A. No. 52 of 2006 were filed by the Commissioner of Income-tax, against a common order passed by the Income-tax Appellate Tribunal pertaining to the same assessee with regard to the assessment years 1994-95, 1995-96 and 1999-2000. 3. Noticing the question of law which had been formulated at the time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h maintains that since the review applications raise arguable issue, therefore, the review applications should be entertained on this ground alone. In this regard, learned senior counsel places reliance upon a judg-ment of this court in the case of Shrinath Buliyan Refinery v. CIT [2002] 255 ITR 215 (MP). 8. After taking into consideration the arguments raised by the learned senior counsel for the applicant-assessee, we are satisfied that in fact the income-tax appeals filed by the Commissioner of Income-tax having been decided by the Division Bench, through a detailed and reasoned order, and there being no power of review conferred upon the High Court under the Income-tax Act, the present review applications filed by the assessee are n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt had exercised its statutory appellate power vested under section 260A of the . Thus, unless and until a specific power is provided to this court, being the appellate court, to review the said order, the said order cannot be reviewed merely treating the power of review as an inherent power. We are conscious of the fact that the appellate jurisdiction.of this court carries with it statutory limitations under the statute, unlike the extraordinary powers which are enjoyed by this court under article 226 of the Constitution of India. 12. Since concededly, there is no specific provision providing a power of review to this court, we find that the prayer made in the present applica-tions, seeking review of the earlier order dated May 11, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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