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2009 (11) TMI 106 - HC - Income TaxAppeal to HC – whether power of review has been conferred under the provisions of the Income Act, 1961 - The settled law is that the power of review must be specifically conferred. There is distinction between substantive review and procedural review. Substantive review must be conferred whereas procedural review is inherent in every court or Tribunal - we are clearly of the opinion that the power of substantive review having not been conferred under the Income-tax Act, the review as filed is not maintainable. Once the review is not maintainable the question of considering whether there is sufficient cause does not arise. In the light of that, the review petition along with the notice of motion dismissed.
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