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TMI Blog2019 (3) TMI 1661X X X X Extracts X X X X X X X X Extracts X X X X ..... ation for condonation of delay in filing review petition has been filed. 2. The matter is taken up for consideration in the chamber under provisions of sub-rule (2) of Rule 90 under Chapter VI of the High Court of Chhattisgarh Rules, 2007. 3. The Review-petitioner (in short the petitioner) seeks review of the order dated 17.01.2018 passed in TAXC No.159/2017 on the grounds that this Court in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... satisfy himself about the genuineness of activities of the trust of institution and may also make such inquiries as he may deem necessary in this behalf. The genuineness of the activities of the trust as charitable in nature was not proved by the assessee since the assessee failed to produce books of accounts for the relevant financial year. It may also be mentioned that the assessee itself has vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the case. 5. On consideration of the above-stated grounds, which are in the nature of taking liberty to re-argue the case are unsustainable in the eyes of law. The petitioner cannot be allowed to commit a volte-face and take up new pleas in review petition. 6. There is no other ground pointed out by the petitioner showing any manifest error on the record and has not further brought into the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to argue the entire case afresh, which would amount to convert the review petition into an appeal and the same is not sustainable in law. (See: Meera Bhanjan v. Smt. Nirmal Kumar Chowdhary, AIR 1995 SC 455. Lily Thomas etc. v. Union of India and others, AIR 2000 SC 1650, Ajit Kumar Rath v. State of Orissa and others, AIR 2000 SC 85, Government of T.N. & Others v. M. Ananchu Asari and others, (2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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