No Review Without Apparent Error: HC Rejects Revenue’s Plea on DTVSV Form-2 & Rectification Issue

PCIT-1 Vs Airbus India Pvt Ltd. (Karnataka High Court) The Karnataka High Court dismissed the Revenue’s review petition, holding that the earlier order—quashing the revised Form-2 issued under the DTVSV Scheme, 2024 and directing consideration of the rectification application—did not suffer from any error apparent on the face of the record. The Revenue had sought review on the ground that CBDT Circular No. 19/2024 (FAQ 47) was not considered earlier and would alter the outcome. However, the Court held that review jurisdiction is limited and cannot be used to re-argue the case or introduc...