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2015 (10) TMI 677 - CHHATTISGARH HIGH COURTReview petition - Held that:- Review petitioner by presentation of this review petition seeks an opportunity 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 - under the garb of review petition, the petitioner should not be permitted to argue the entire case afresh, which would amount to convert the review petition into an appeal and the same is not sustainable in law. - Decided against assessee.
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