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2017 (11) TMI 583 - HC - Income TaxReview petition - existence of keying error - counsel for the applicant has contended that the financial statements of the applicant have been signed by the auditor, which will clearly show that major portion of the applicant's income was from property and that there was no business income and this was the keying error - Held that:- This Court is of the considered view that the grounds raised by the applicant are, in fact, grounds, which were canvassed before this Court while arguing the said writ petition. Thus, the settled legal principle is that the revision is not an appeal in disguise. The exercise of review jurisdiction could be done only if the applicant is able to point out an error, which is apparent on the face of the order. From the submissions made, this Court finds that the applicant has not been able to point out any error, which is apparent on the face of the order, but the attempt appears to be re-arguing the entire matter, which is impermissible. For the aforesaid reasons, this Court finds no grounds to entertain this review. Accordingly, the above review application is dismissed.
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