9911796707
TMI Blog2017 (11) TMI 583X X X X Extracts X X X X X X X X Extracts X X X X ..... y and that there was no business income and this was the keying error - Held that:- This Court is of the considered view that the grounds raised by the applicant are, in fact, grounds, which were canvassed before this Court while arguing the said writ petition. Thus, the settled legal principle is that the revision is not an appeal in disguise. The exercise of review jurisdiction could be done onl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17. 3. The said writ petition was filed by the applicant herein challenging an order passed by the first respondent dated 22.3.2017 passed in a petition under Section 264 of the Income Tax Act, 1961. The petition under Section 264 of the said Act has been filed by the applicant aggrieved by an order passed by the Assessing Officer dated 26.2.2015, by which, the Assessing Officer, relying upon t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so the merits and correctness of the stand taken by the assessee that there was a keying mistake, was considered. The first respondent passed the order on 22.3.2017 rejecting the revision petition. When this order was tested before this Court in the said writ petition, this Court concurred with the view taken by the first respondent and dismissed the said writ petition. 5. The learned counsel f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. Therefore, it is submitted by the learned counsel for the applicant that nobody is infallible and that even at times, errors occur in the judgments passed by courts. In this regard, the learned counsel for the applicant has referred to an observation made by the Hon'ble Supreme Court in the case of State of West Bengal Vs. Kesoram Industries Ltd. [reported in (2004) 266 ITR 721] wherein a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t any error, which is apparent on the face of the order, but the attempt appears to be re-arguing the entire matter, which is impermissible. 8. For the aforesaid reasons, this Court finds no grounds to entertain this review. Accordingly, the above review application is dismissed. After the order was dictated, the learned counsel for the applicant submits that the applicant intends to file an ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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