2015 (10) TMI 677

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..... e order dated 19-3-2014, which is sought to be reviewed herein, has been passed by this Court in Tax Case No. 6 of 2014 in presence of both the counsel - under the garb of review petition, the petitioner should not be permitted 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. - Decided against assessee. - Rev .....

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..... w. 4. There is no other ground pointed out by the review petitioner showing any manifest error on the record and has not further brought into the notice, any new facts, which could not be produced earlier despite diligent efforts made by the review petitioner. It is well settled principle of law that the review proceedings are not by way of an appeal and have to be strictly confined to the scop .....

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..... 5, 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 - (2005) 2 SCC 332, and Kerla State Electricity Board v. Hitech Electrothermicsm Hydropower Ltd and Others - (2005) 6 SCC 651]. 7. In view of foregoing, the review petition, sans substratum, is liable to .....

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