HC cannot act as an appellate authority over coordinate Bench’s decisions

Sylvesa Infotech Private Limited and another Vs ITO (Orissa High Court)

The Orissa High Court recently addressed a significant legal question concerning its powers of review in the case of Sylvesa Infotech Private Limited and another vs ITO. The petitioners sought a review of an order dated 14th December 2023, passed by a coordinate Bench. This article delves into the details of the judgment, examining the court’s reasoning and its implications.

Background of the Case

The matter was heard through a hybrid mode, where the petitioners requested a

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