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| The Tax Publishers2020 TaxPub(DT) 0689 (MP-HC) : (2020) 315 CTR 0587 INCOME TAX ACT, 1961
Section 260A
Re-appreciation of evidence and rehearing of case in the guise of reivew without there being any error apparent on the face of record was not permissible. In the instant case, revenue had not pointed out that audit obejction had been accepted by department nor any record had been placed and therefore, income tax appeal disposed of keeping in view the CBDT Circulars could not be subjected to review proceedings without there being as error apparent on the face of record.
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Appeal (High Court) - Revenue seeking review of order passed by High Court - No error apparent on the face of record -
High Court passed Order, disposing of appeal keeing in view the CBDT Circular, dt. 8-8-2019. Revenue by way of review petition argued that as there was audit objection in the matter, appeal could not be disposed of as done by the court.Held: Re-appreciation of evidence and rehearing of case in the guise of reivew without there being any error apparent on the face of record was not permissible. In the instant case, revenue had not pointed out that audit obejction had been accepted by department nor any record had been placed and therefore, income tax appeal disposed of keeping in view the CBDT Circulars could not be subjected to review proceedings without there being as error apparent on the face of record.
REFERRED : Haridas Das v. Usha Rani Bank (Smt.) & Ors. (2006) 4 SCC 78.
FAVOUR : In assessee's favour.
A.Y. :
IN THE MADHYA PRADESH HIGH COURT
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