1983 (10) TMI 39 - HC - Income Tax

Summary

The review application was rejected by the Bombay High Court as it was filed late and considered misconceived. The court emphasized that a review cannot be sought for rearguing a case based on new arguments or authorities. The court also found that no relevant statutory provision or binding authority was overlooked in the original judgment. The Commissioner of Income tax was directed to pay Rs. 100 as costs to the respondent.