Jharkhand State Cricket Association Vs CIT (Exemptions) (Jharkhand High Court)
Jharkhand High Court held that review can only be sought if there is a mistake or an error apparent on the face of the record. A review petition has a limited purpose and cannot be allowed to be ‘an appeal in disguise’. Accordingly, review petition dismissed.
Facts- The present review petition has been filed for review of the order dated 11.07.2024 passed in T.A. No. 24 of 2019. The serious objection has been made on behalf of learned counsel appearing for the respondent/appellant Income Tax that the said order since has been passed on the concession given by the learned counsel appearing for the review petitioner/respondent and therefore, after such concession, there cannot be a review of the order dated 11.07.2024 which is being sought for review by filing the instant review petition.
Conclusion- Hon’ble Apex Court in the case of Kamlesh Verma v. Mayawati, reported in (2013) 8 SCC 320 has observed that review proceedings have to be strictly confined to the scope and ambit of Order XLVII Rule 1, CPC. As long as the point sought to be raised in the review application has already been dealt with and answered, parties are not entitled to challenge the impugned judgment only because an alternative view is possible.
