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2019 (12) TMI 411 - HC - Income TaxReview petition - order passed by the Commissioner of Income Tax refusing to entertain the Revision Application filed by the Petitioner against the assessment order - HELD THAT:- Review Petitioner has reiterated the grounds taken in the review petition. The learned counsel submits that the judgment under review proceeds on an erroneous premise that the Petitioner is guilty of suppression and contends that no notice was served. It is also contended that the Petitioner is not connected with the film laboratory and the findings rendered are not borne out from the record. Division Bench had refused to exercise its extraordinary writ jurisdiction for the reasons set out in the judgment. We find that the review petition is seeking rehearing of the writ petition on the issues already argued and concluded. The review petition urges grounds about correctness of the findings recorded. It is not possible for us to entertain the grounds raised in the review jurisdiction, as we cannot exercise appellate jurisdiction. The Petitioner has his remedy to challenge the judgment and order under review as per law.
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