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Citation Codes
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citation codes
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Attorney(S)
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  • Section 5, Subsection 2 of the 1983 Income Tax Act
  • Order 47 Rule 1 of the Civil Procedure Code
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Cites
Cited by
Citation Codes
Equivalent Citations
citation codes
Case Number
Disposition
Attorney(S)
Judges
Acts
  • Section 5, Subsection 2 of the 1983 Income Tax Act
  • Order 47 Rule 1 of the Civil Procedure Code

    Pandit Dhana Mali v. Bhimabai (Dead) Through Lrs. .

    Order

    1. An application seeking review of the judgment passed by the High Court in second appeal has been dismissed on the ground “not maintainable”.

    2. The learned Single Judge of the High Court has held that as against a judgment in second appeal “a remedy by way of application of review is entirely misconceived”. This proposition seems to have been too widely stated by the learned Judge.

    3. We clarify that a judgment in second appeal may also be open to review subject to a ground therefor being available within the meaning of Order 47 Rule 1 of the Civil Procedure Code.

    4. So far as the present case is concerned, having heard the learned counsel for the petitioner independent of the view formed by the High Court, we are satisfied that a case for review of the judgment was not made out. The special leave petition is dismissed.

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    Pandit Dhana Mali v. Bhimabai (Dead) Through Lrs. .
    (Apr 26, 2005)