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2021 (11) TMI 748

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..... t similar Review Petition in Principal Commissioner of Income Tax- 1 Vs. Gurvinder Singh Bhatia [ 2021 (7) TMI 1287 - MADHYA PRADESH HIGH COURT] was also dismissed by this Court. In absence of showing as to how review jurisdiction can be invoked and further showing ingredients, on which review jurisdiction can be exercised, interference is declined. - RP-449-2020 AND RP-454-2020 - - - Dated: .....

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..... sdiction. In other words, what are the parameters, on which, the Court can exercise review jurisdiction and in petitioners' case, which parameter is attracted and for what reason. Sadly, we received no answer from learned counsel for the petitioners. 4. This is trite that review jurisdiction is limited and is akin to principle analogous to Order 47, Rule 1 of CPC. 5. Learned counsel for .....

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..... for in the teeth of Para 10(e) of the Circular dated 20.8.2018, which reads as under:- 10(e). Where addition is based on information received from external sources in the nature of law enforcement agencies such as CBI/ED/DRI/ SFIO / Directorate General of GST Intelligence (DGGI). 3/ Ms. Mandlik, learned counsel for the review petitioners submits that during the course of submission of .....

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..... nsel for the petitioners has not chosen to answer as to how the aforesaid falls within the ambit of review jurisdiction. 5/ This is trite that the power of review is limited. Unless it is shown that there exists an error apparent on the record or any other ingredients which are in consonance with Order 47 Rule 1 CPC, interference in review jurisdiction cannot be made. Unfortunately no argumen .....

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