2017 (9) TMI 1682 - HC - Income Tax

Revision under Section 264 - scope of revision - review petition is directed against order 2017 (9) TMI 175 - MADHYA PRADESH HIGH COURT - Maintainability of review application - Held that - It is well settled that cases are heard and decided only once. To make a departure from this salutary rule, review application must strictly fall within the established parameters. In the light of settled principle of law, in our considered opinion, there is no merit and substance in this review application. The scope of review is well settled. In a review, Court has very limited jurisdiction circumscribed by the definitive limits. Even after elaborate arguments, no error apparent on the face of record could be pointed out. By seeking review, the applicant cannot prays for rehearing of the writ petition which has already been disposed of. In view of the foregoing, we find that no case is made out for review. Accordingly, this review petition fails and is hereby dismissed summarily. Review petition fails

Summary

The High Court of Madhya Pradesh dismissed a review petition against an order passed in a writ petition, stating that the review did not meet the established parameters and no error on record was found. The review petition was dismissed summarily.