Sunil Vasudeva And Ors. vs Sundar Gupta And Ors.

Authority: Supreme Court Date: 2019-07-02 Section: 293 Acts: Income Tax Act 1961, Constitution of India Citation: (2019) 105 CCH 0091 ISCC:2019) 180 DTR 0289SC) :2019) 415 ITR 0281SC) Justices: SUNDAR GUPTA AND ORS. Appeal No: CIVIL APPEAL NO(s).5140 OF 2019Arising out of SLP(C) No(s). 5449 OF 2015)
Whether the High Court's review order restoring a writ petition for hearing on merits was justified when it identified an error apparent on the face of record regarding the applicability of Section 293 of the Income Tax Act, 1961 and the effect of a 1965 court order on an auction sale --- Held Yes, the Supreme Court upheld the review order, finding that the High Court correctly identified a patent error in overlooking Section 293's bar on civil suits against income tax authorities and the relevance of the 1965 court order, which warranted review and restoration of the writ petition for merits hearing.

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