Dismissing the review application, that the review application was never admitted and it had been heard on five earlier occasions of which, on one occasion there was no representation and the matter was directed to be posted for dismissal and on the remaining four occasions, it was adjourned at the request of the applicant. All the grounds raised in the review application could be contended in a regular appeal and there was no error apparent on the face of the order to exercise review jurisdiction under article 226.
Southern Roadways Ltd. v. Dy. CIT (2021) 437 ITR 369 (Mad.)(HC)
S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-No power of review-Rejection of application was held to be valid. [S. 254(1), 260A, Art. 226]