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| The Tax Publishers2020 TaxPub(DT) 2017 (MP-HC) : (2020) 313 CTR 0200 INCOME TAX ACT, 1961
Section 260A
Reviewing or rehearing of a case can be done on account of some mistake or an error apparent on the face of the record or for any other sufficient reason.
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Appeal (High Court) - Review - No mistake apparent on face of record -
Assessee-company filed a review petition for reviewing an order passed by the High Court. Held: It is settled that reviewing or rehearing of a case can be done on account of some mistake or an error apparent on the face of the record or for any other sufficient reason. In instant case, there was no error apparent on the face of record warranting review, and therefore, the instant review petition was dismissed.
REFERRED : Haridas Das v. Smt. Usha Rani Bank & Ors. (2006) 4 SCC 78, Inderchand Jain (Dead) Through LRs v. Motilal (Dead) Through LRs (2009) 14 SCC 663 S. Bagirathi Ammal v. Palani Roman Catholic Mission (2009) 10 SCC 464 State of West Bengal & Ors. v. Kamal Sengupta & Anr. (2008) 8 SCC 612.
FAVOUR : Petition dismissed.
A.Y. :
IN THE MADHYA PRADESH HIGH COURT : INDORE BENCH
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