Change in law or subsequent decision/judgment of a co-ordinate or larger Bench by itself cannot be regarded as a ground for review. Review petition against judgment in Justice K.S. Puttaswamy (Retd.) v. UOI (2018) 97 taxmann.com 585 (SC) in relation to majority opinion upholding certification of Aadhaar Act as a Money Bill within meaning of Article 110 was to be dismissed.
Beghar Foundation v. Justice K.S. Puttaswamy (2021) 278 Taxman 1 (SC.)
S. 139AA : Return of income-Quoting of Aadhar number-Change in law or subsequent decision/judgment of a co-ordinate or larger Bench by itself cannot be regarded as a ground for review-Review petition against judgment upholding certification of Aadhaar Act as a Money Bill was to be dismissed. [Art. 110]