Review application - the High Court under Section 151 Code of ...

High Court Can't Correct Certain Errors via Review u/s 151, Appeals Recommended for Remedy in Income Tax Cases.

March 5, 2013

Case Laws Income Tax HC

Review application - the High Court under Section 151 Code of Civil Procedure, 1908 cannot correct the said mistake for which the remedy lies in filing an appeal. - HC

View Source

← Previous Next →

Review application - the High Court under Section 151 Code of ...

High Court Can't Correct Certain Errors via Review u/s 151, Appeals Recommended for Remedy in Income Tax Cases.

March 5, 2013

Case Laws Income Tax HC

You may also like:

Petition challenging validity of reopening assessment u/s 148 dismissed. No final order passed, jurisdictional issue raised for first time in review petition. Statutory...

A review application is maintainable on (i) discovery of new and important evidence which could not be produced earlier despite due diligence, (ii) mistake or error...

HC upheld validity of assessment order under s.147 read with s.144B, finding proper approval under s.151. Court confirmed Range Head and CIT/PCIT had appropriately...

Seeking review - error apparent on the face of record or not - The High Court held that, these documents were not part of the pleadings. Review does not mean rehearing...

HC set aside ITAT's rectification order under Section 254(2) of Income Tax Act, finding ITAT exceeded its jurisdiction in reviewing income classification. The dispute...

Condonation of delay in filing appeal - The appellant withdrew the appeal knowingly that the remedy of appeal is available despite that a review petition was filed...

The High Court examined the validity of reassessment notices issued u/s 148 of the Income Tax Act, considering the sanction requirement u/s 151 and the impact of the...

Review petition - Levy of penalty u/s 271(1)(c) - Tribunal sustaining the levy without providing an opportunity of hearing - Review applicant had paid entire tax amount...

Alternative remedy of appeal - writ jurisdiction will be exercised only in cases of certain specific exceptions and particularly (a) lack of jurisdiction, (b) violation...

Jurisdiction - power of Tribunal to review its own order - Power of Review has to be granted by statute and the ‘power of Review’ is not an inherent power and therefore...

Reopening of assessment - Validity of approval granted by the CIT - earlier Revision u/s 263 dropped - Notwithstanding this order passed by the Principal Commissioner of...

The case involves a review petition filed in the Madhya Pradesh High Court seeking to recall an order that dismissed an appeal due to the absence of substantial...

Review of the order - Order 47, Rule 1 r.w.s. 151 of CPC - appeal was dismissed on the ground that the appellant could not show whether it had challenged the earlier...

Validity of Reopening of assessment - Sanction / Satisfaction of the proper authority u/s 151(1) - it prima facie appears that in view of the prescription of Section...

Advance tax payment obligation does not apply when assessee claims agricultural land sale proceeds are exempt u/s 2(14). CIT(Appeals) should admit appeal for...

Quick Updates: