COMMISSIONER OF INCOME TAX Vs. OMPRAKASH DDHANWANI

JUDGEMENT

(1.) This Court by passing a detailed and exhaustive order has held categorically that no substantial question of law arises in the Income Tax Appeal. The matter has been decided on merits and if the petitioner feels that it is an erroneous judgment, the petitioner does have the remedy of approaching the apex Court.

(2.) The Apex Court in the case of Haridas Das Vs. Usha Rani Bank (Smt) and Ors., reported in, 2006 4 SCC 78 in paragraph 13 and 20 has held as under :-

(3.) In the aforesaid case, the Apex Court has held that rehearing of a case can be done on account of some mistake or an error apparent on the face of the record or for any other sufficient reason. In the present case, there is no error apparent on the face of the record and the petitioner infact under the guise of review is challenging the order passed by this Court, which is under review. Similarly the Apex Court in the case of State of West Bengal and Ors. Vs. Kamal Sengupta and Anr., reported in, 2008 8 SCC 612 in paragraphs 21, 22 and 35 has held as under :-