Supreme Court of India

Sanjay Kumar Agarwal v. State Tax Officer (1) & Anr.

Neutral citation
Reported as [2023] 15 S.C.R. 225
Bench A. S. Bopanna and Bela M. Trivedi JJ.
Decided 31 October 2023

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

1 Supreme Court bench has cited this judgment.

What the Court ordered

In view of the above stated position, we are of the opinion that the well-considered judgment sought to be reviewed does not fall within t he scope and ambit of Review.

Judgment, page 16

From the headnote

Issue for consideration: Batch of fi ve Review Petitions was fi led by the Review Petitioners, aggrieved by the common judgment and order dated 06.09.2022 passed by the Supreme Court in Civil Appeal No. 1661 of 2020 and Civil Appeal No. 2568 of 2020. Whether the Review Petitioners were able to make out any case within the ambit of Order XLVII of Supreme Court Rules, read with Order XLVII of CPC, for reviewing the impugned judgment. Supreme Court Rules, 2013 – Or. XLVII – Code of Civil Procedure, 1908 – Or. XLVII – Review Petitioners placed heavy reliance on the observations made by a two Judge

Where later benches applied it

Of those, 1 referred to

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