9911796707
TMI Blog2015 (11) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... assed by this Court on 24.5.2014. 2. The review of judgment has primarily been sought on the ground that this court while passing the impugned judgment has not considered the relevant provisions of the Income Tax Act (for short the 'Act'), more particularly section 115 JB and has further failed to take into consideration the effect of the judgment rendered by the Hon'be Supreme Court in Indo Rama Synthetics India Ltd Vs. Commissioner of Income Tax, New Delhi (2011) 2 SCC 168. Though this provision had not only been cited, but argued at length. 3. Before adverting to the merits of such contention, scope of review is first required to be borne-in-mind. 4. This Bench had already considered the scope of judicial review in (i) M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the face of the record should not be an error which has to be fished out and searched. (viii) The appreciation of evidence on record is fully within the domain of the appellate court, it cannot be permitted to be advanced in the review petition. (ix) Review is not maintainable when the same relief sought at the time of arguing the main matter had been negative. (x) Review is not maintainable on the basis of a subsequent decision/judgment of a coordinate or larger Bench of the Court or of a superior Court. (xi) While considering an application for review, court must confine its adjudication with regard to the material which was available at the time of initial decision. The happening of some subsequent event or development cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... " 6. It is clear from the aforesaid discussion that the questions now sought to be raised in these petitions cannot be gone into because the power of review cannot be exercised on the ground that the decision is incorrect or erroneous on merit, as the same lies only within the ambit of higher court having appellate power. It is the appellate court which alone is in a position to correct the error committed by the subordinate courts by virtue of power of appeal conferred on the said court by some statute, of course subject to the exception that the error is otherwise apparent on the face of record and not an error which has to be fished out and searched. Under the guise of review, the parties are not entitled to re-hearing and this Court wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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