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2019 (3) TMI 1661 - HC - Income TaxReview petition - Registration u/s 12AA - society has failed to produce any supporting evidence for carrying out any charitable activities for the purpose of public at large - According to the petitioner, the charitable activity claimed to have been carried on is basically holding of a camp for promoting Urologists so that more and more patients visit these Urologists and the assessee-society is found to be basically in the nature of club of Urologists Doctors for the mutual benefit of Doctors who are the members of the society - HELD THAT:- On consideration of the above-stated grounds, which are in the nature of taking liberty to re-argue the case are unsustainable in the eyes of law. The petitioner cannot be allowed to commit a volte-face and take up new pleas in review petition. There is no other ground pointed out by the petitioner showing any manifest error on the record and has not further brought into the notice, any new facts, which could not be produced earlier despite diligent efforts made by the petitioner. It is well settled principles of law that the review proceedings are not by way of an appeal and have to be strictly confined to the scope and ambit of Order 47 Rule 1 of the Code of Civil Procedure. Even in exercise of review jurisdiction by the High Court under Article 226 of the constitution, the petitioner has not produced any ground for 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. It is well settled principle of law that 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.
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