Income Tax Review petition cannot be allowed to be ‘an appeal in disguise’

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/appel

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