Dismissing the review petition the Court held that, the  assesssee, in fact wants rehearing of the matter which is not permissible there is no error apparent on the face of the record warranting review order passed by the Principal Chief ICT can never be said to be a cryptic / non-speaking order,  as stated in the grounds raised in the review petition-Legality and validity of the order as been looked into by this Court-Court has decided the case on merits Reappreciation of evidence and rehearing of case without there being any error apparent on the face of the record is not permissible. 

(Refer, Mansukhlal Pitalia v. PCIT (2019)  264 Taxman 217/ 181 DTR 248 / 310 CTR 474  (MP)(HC)