The Asst. Commissioner of Income Tax v. M/S Sutures India Pvt. Ltd.
Case brief
What is this about?
Division bench allowed a review petition filed by the petitioner seeking recall of a judgment dated 12.02.2021 in ITA No. 199/2018 passed in income-tax proceedings. The court held that the judgment did not exhibit patent error warranting review jurisdiction.
What did the court decide?
Review petition dismissed; judgment of 12/02/2021 in ITA No. 199/2018 retained.