Dr. Ajooba Radhakrishnan v. Union of India
Case brief
What is this about?
High Court of Chhattisgarh at Bilaspur, REVP No. 73 of 2026, neutral citation 2026:CGHC:12589, decided 17/03/2026 by Hon'ble Shri Justice Naresh Kumar Chandravanshi. Petitioner Dr. Ajooba Radhakrishnan sought review/recall/modification of order dated 12/01/2026 in WPT No.140/2022 against Union of India, CBDT, Chief Commissioner of Income Tax and Assessment Officer concerning re-assessment proceedings, arguing certain aspects were not adequately addressed. Held: review jurisdiction confined to new and important matter/evidence or error apparent on face of record; liberty to raise legal grounds before Assessment Officer already granted; no apparent error shown; review petition dismissed. Keywords: scope of review, error apparent on the face of the record, recall of order, income tax re-assessment, liberty to raise grounds.
What did the court decide?
The scope of review is limited to the discovery of new and important matter or evidence, or an error apparent on the face of the record; a review of an earlier order cannot be done unless the court is satisfied that the material error manifest on the face of the order would result in miscarriage of justice or undermine its soundness.