The High Court had earlier dismissed the assessee-trust’s appeal under section 260A, upholding the Tribunal’s finding that donations were anonymous under section 115BBC due to the assessee’s failure to prove the donors’ identities. In a review application filed by the assessee, the High Court, while acknowledging its inherent power of review, held that such jurisdiction is limited and cannot be an appeal in disguise. The assessee was found to be re-arguing the appeal on its merits instead of demonstrating an error apparent on the face of the record. Holding that there were no sufficient grounds to exercise review jurisdiction, the High Court dismissed the application.