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SC Dismisses Review Petition as Review Cannot Be Used as an Appeal in Disguise

Case Law Details

TaxGuru Citation
2026 taxguru.in 6723
Case Name
A. S. Raghavendra Vs Bharti Airtel Limited (Supreme Court of India)
Date of Judgement/Order
Only available for paid members
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A. S. Raghavendra Vs Bharti Airtel Limited (Supreme Court of India)

The Supreme Court dismissed the review petition filed against its judgment dated 02.04.2024 in Civil Appeal No. 5187 of 2023, wherein it had earlier allowed the appeal filed by the respondent company. The Court reiterated the settled legal position that the scope of review jurisdiction is extremely limited and cannot be used as a mechanism for rehearing a case on merits. Referring to its decision in Sanjay Kumar Agarwal v. State Tax Officer, the Court emphasized that review is permissible only where there exists an error apparent on the face of the record and not where the alleged error requires a detailed process of reasoning.

Read SC Jugment on merit in this case: Senior Manager Not a Workman Due to Managerial & Supervisory Functions: SC

The petitioner, appearing in person, raised several grievances, including allegations that the Court had misunderstood facts, failed to consider certain judgments, misapplied the law, ignored findings of the High Court, and that the respondent had taken inconsistent stands and altered electronic records. The Court observed that these submissions effectively sought a re-examination of issues already considered and decided in the original judgment. It held that review proceedings cannot be converted into an appeal in disguise, nor can parties reargue questions previously adjudicated.

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CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
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