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2021 (9) TMI 1240 - BOMBAY HIGH COURTReview petition on Reopening of assessment - re-opening of the proceedings was undertaken based on information received from office of the DCIT Circle, New Delhi and not on the Shah Commission Report - Review of judgment [2019 (8) TMI 16 - BOMBAY HIGH COURT] - HELD THAT:- entire exercise of re-opening the assessment was undertaken with reference to the Shah Commission Report pertaining to under invoicing in connection with the export of iron ore. We are satisfied that the issue arising in Writ Petition [2019 (8) TMI 16 - BOMBAY HIGH COURT] was the same as the issue raised in the other Writ Petitions and that it was correctly clubbed with them and disposed of. Therefore, there is no substance in the contention raised in the present Review application. There is no error apparent on the face of the record demonstrated by the applicant. Hence, the Review application is dismissed.
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