TMI Blog2009 (11) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... not arise. In the light of that, the review petition along with the notice of motion dismissed. - 1868 of 2009 - - - Dated:- 21-11-2009 - FERDINO I. REBELLO and R. S. M OHI TE JJ. Notice of Motion No. 1868 of 2009 with Review Petition (L) No. 36 of 2009 in Income-tax Appeal (L) No. 750 of 2008. Suresh Kumar for the appellant. Niraj Seth, instructed by A. K. Jasani, for the respondent. JUDGMENT The judgment of the court was delivered by 1. <?xml:namespace prefix = st2 /> FERDINO I. REBELLO J.- There is a delay of 36 days in preferring the review petition. There is an affidavit in support of the motion by Premanand J. Assistant Commissioner of Income-tax showing cause. 2. On the other hand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate on which the order appealed against is received by the assessee or the Chief Commissioner; . . . (c) in the form of a memorandum of appeal precisely stating therein the substantial question of law involved. (3) Where the High Court is satisfied that a substantial question of law is involved in any case, it shall formulate that question. (4) The appeal shall be heard only on the question so formulated, and the respondents shall at the hearing of the appeal, be allowed to argue that the case does not involve such question : Provided that nothing in this sub-section shall be deemed to take away or abridge the power of the court to hear, for reasons to be recorded, the appeal on any other substantial question of law not formulated b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an the provisions pertaining to appeal and not provisions pertaining to review. 6. The settled law is that the power of review must be specifically conferred. The Supreme Court in Grindlays Bank Ltd. v. Central Government Industrial Tribunal [1980] SCC (Suppl.) 420 has made a clear distinction between substantive review and procedural review. Substantive review must be conferred whereas procedural review is inherent in every court or Tribunal. This is what the court observed (page 425) : "The expression 'review is used in the two distinct senses, namely (1) a procedural review, which is either inherent or implied in a court or Tribunal to set aside a palpably erroneous order passed under a misapprehension by it, and (2) a review o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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