M/S. Narsi & Associates vs Deputy Commissioner
2023 Latest Caselaw 21 Cal

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03   02.01.2023

RVW 77 of 2022

AN M/s. Narsi & Associates vs.

Deputy Commissioner, Central Audit & ors.

in

WPTT 5 of 2020

Narsiram Dularam Kularia vs.

Deputy Commissioner, Central Audit Unit-II, Salt Lake & ors.

Mr. Vinay Kr. Shraff Miss Priya Sarah Paul Miss Priyanka Sharma ... for the petitioner

Mr. A. Ray Md. T. M. Siddiqui Mr. D. Ghosh ... for the State

We have heard learned counsel for both the

parties.

This application has been filed to review the

judgment and order dated 18.04.2022. After we have heard

elaborately Mr. Shraff, learned counsel for the petitioner, we

find that the points which are sought to be canvassed, if to

be considered in a review application, will tantamount to

rehearing the matter which is impermissible in exercise of

review jurisdiction. That apart, the settled legal position is

that the review is not an appeal in disguise, hence, we are of

the view that there is no error which is apparent on the face

of the judgment for us to exercise jurisdiction.

In the result, the application for review stands

dismissed.

(T. S. Sivagnanam, J.)

(Hiranmay Bhattacharyya, J.)