Section 132 of the Income-tax Act, 1961—Search and seizure—The confined power available for review is only for correction of errors apparent on the face of the records and there is no such error since the judgment considered the various aspects and the law on the subject to answer the questions of law framed in favour of the Revenue and against the assessee . With respect to the monetary limit and limitation, admittedly, no such ground was raised at the time of hearing and the limitation question was not at all agitated even before the statutory authorities and in such circumstances, there was no reason to review the judgment. Chekkattu Chitty Funds vs. CIT. [2019] 15 ITCD Online 67 (KER)