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2019 (6) TMI 1301 - HC - Income TaxReview Petition - Interest u/s 220(2) levied - applicant came up with a case that levy of interest was on the higher side and it was causing great hardship - writ was earlier rejected against order of Pr. CIT application for waiver of interest u/s 220(2) - HELD THAT:- As decided in HARIDAS DAS VERSUS SMT. USHA RANI BANIK & ORS [2006 (3) TMI 686 - SUPREME COURT] rehearing of a case can be done on account of some mistake or an error apparent on the face of the record or for any other sufficient reason. In the present case, there is no error apparent on the face of the record and the petitioner infact under the guise of review is challenging the order passed by this Court, which is under review. In the present case the petitioner has not been able to point out any error apparent on the face of the record . See INDERCHAND JAIN (D) TH. LRS. VERSUS MOTILAL (D) TH. LRS. [2009 (7) TMI 1029 - SUPREME COURT] dealing with the scope of review has held that re-appreciation of evidence and rehearing of case without there being any error apparent on the face of the record is not permissible in light of provisions as contained u/s 114 and Order 47 Rule 1 of Code of Civil Procedure, 1908. Thus this court does not find any reason to review the order.
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