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2017 (3) TMI 738 - HC - Income TaxApplication for rectification / review of its order [2016 (12) TMI 872 - GUJARAT HIGH COURT] - Validity of reopening of assessment - notice issued to non existent company - Held that:- By detailed and cogent reasons this Court has negatived the challenged to the notice under Section 148 of the Act. Omission on the part of counsel to cite an authority of law does not amount to error apparent on the face of record so as to constitute ground for reviewing prior judgment. See case of Dokka Samuel [1997 (3) TMI 619 - SUPREME COURT]
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