Reversal of Decision by Superior Court Not Ground for Review of judgment: Jharkhand HC

Adarsh Sahkari Grih Nirman Swawlambi Samiti Limited Vs CIT (Jharkhand High Court) The case of Adarsh Sahkari Grih Nirman Swawlambi Samiti Limited Vs CIT before the Jharkhand High Court raises pertinent questions regarding the review of judgments based on subsequently modified laws. The crux of the matter lies in the Civil Review No. 119 of 2019, seeking a review of the judgment dated February 14, 2018, passed in Tax Appeal No. 16 of 2015. The review petition was accompanied by an application seeking condonation of delay in filing the petition. The Samiti, in its application, attributed the del...