Review Jurisdiction Limited to Correcting Errors Apparent on Record: Chhattisgarh HC

BPS Infrastructure Vs ITO (Chhattisgarh High Court) Chhattisgarh High Court has dismissed a review petition filed by Bps Infrastructure, which sought to overturn an earlier order dated April 12, 2024, in TAXC No. 87/2024. The petitioner had requested the High Court to remand the matter to the Income Tax Appellate Tribunal (ITAT), Raipur, for a merits-based consideration of its application. Bps Infrastructure contended that it was denied an adequate opportunity for a proper hearing, leading to a miscarriage of justice. The company’s counsel argued that while the Division Bench’s pre...