Court held that the Tribunal had categorically recorded in order that no substantial arguments had been advanced in support of cross-objection by assessee and, therefore, appeals had been dismissed for relevant assessment year.High Court dismissed appeal. Since there was no error apparent on face of record Review petition is dismissed. Followed, S. Bhagirathi Amaal v. Palani Roman (2009) 10 SCC 464, State of West Bengal v. Kamal Sengupta (2008) 8 SCC 612 (AY. 2012-13)
Essence Commodities (P) LTD. v ACIT (2024) 340 CTR 705 / 238 DTR 281/ 163 Taxmann.com 473 (MP)(HC) Editorial: Essence Commodities (P) LTD. v ACIT (2024) 340 CTR 718 / 238 DTR 294 (MP)(HC)
S. 260A : Appeal-High Court-Review-Mistake apparent-No error apparent on face of record-Decision or order cannot be reviewed merely because it is erroneous and there was no reason to review/recall order of High Court. [S. 253(4), Rule, 47(2), Form No.36A, Code of Civil Procedure, 1908, Order 47 Rule 1]
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