Writ — The review petition urges grounds about correctness of the findings recorded and it is not possible for the Court to entertain the grounds raised in the review jurisdiction, as Court cannot exercise appellate jurisdiction and the Petitioner has his remedy to challenge the judgment and order under review as per law. [2019] 52 ITCD 119 (BOM)
Facts: In the writ petition, the Petitioner had challenged the order passed by the Commissioner of Income Tax refusing to entertain the Revision Application filed by the Petitioner against the assessment order. After hearing the Petitioner and the Respondents, vide a detailed judgment and order dated 27 August 2014, the writ petition was dismissed. The Petitioner had argued that the order passed by the Commissioner in Revision Application had proceeded on an erroneous basis that the Assessment Order was served on the Petitioner. It was contended that the Assessment Order was without jurisdiction as the statutory requirement of notice was not satisfied. The Respondent- Revenue had contested the petition. The Division Bench considered the rival contentions and came to the conclusion that the feature film of the Petitioner was attached by the Respondent- Revenue and since the attachment would be fatal to the marketability of the film, the Petitioner through the film laboratory, would be aware of the same. The Division Bench noticed that in the petition, no mention was made abut the attachment of the film.
Held, that the learned counsel for the Review Petitioner has reiterated the grounds taken in the review petition. The learned counsel submits that the judgment under review proceeds on an erroneous premise that the Petitioner is guilty of suppression and contends that no notice was served. It is also contended that the Petitioner is not connected with the film laboratory and the findings rendered are not borne out from the record. The Division Bench had refused to exercise its extraordinary writ jurisdiction for the reasons set out in the judgment. We find that the review petition is seeking rehearing of the writ petition on the issues already argued and concluded. The review petition urges grounds about correctness of the findings recorded. It is not possible for us to entertain the grounds raised in the review jurisdiction, as we cannot exercise appellate jurisdiction. The Petitioner has his remedy to challenge the judgment and order under review as per law. Review petition is rejected.