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IN THE HIGH COURT OF JHARKHAND AT RANCHI
SUJIT NARAYAN PRASAD, J., PRADEEP KUMAR SRIVASTAVA, J.
Jharkhand State Cricket Association, through it’s Sri Debashish Chakraborty, son of Late Srish Chandra Chakraborty – Appellant
Versus
Commissioner of Income Tax (Exemptions) – Respondent
| Table of Content |
|---|
| 1. condonation of delay in review application. (Para 1 , 2 , 3 , 4 , 5) |
| 2. review petition for prior court order. (Para 6 , 10) |
| 3. concession cannot be retracted for review. (Para 7 , 12 , 13 , 28 , 29 , 31) |
| 4. nature of prior appeal established context for review. (Para 9 , 11) |
| 5. grounds for exercising review jurisdiction. (Para 14 , 16 , 17 , 18 , 19 , 20 , 21 , 22 , 23 , 24 , 25 , 26) |
| 6. concession impacts review eligibility. (Para 30 , 32) |
| 7. review petition dismissed without merit. (Para 33 , 34 , 35) |
Order :
1. This instant interlocutory application has been filed under Section 5 of the LIMITATION ACT for condoning the delay of 40 days in preferring the instant review petition.
2. Reason has been assigned therein as it has been stated in paragraph-3.
3. Mr. Kumar Vaibhav, learned senior standing counsel appearing for the Income Tax is fair enough to submit that the delay in filing the instant review may be condoned so that the review may be disposed of on the merit.
4. Considering the said submission, the delay of 40 days in filing the instant review petition is hereby condoned.
5. The instant interlocutory application being I.A. No.11869 of 2024 stands allowed and dis
Review jurisdiction cannot be invoked after a concession has been made, unless an error apparent on the record exists.
Review jurisdiction is not an appeal; it addresses only material errors apparent on record, not new arguments or hearsay.
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