AHMAD SIKANDER vs COMMISSIONER INLAND REVENUE, AEOI ZONE, LAHORE O — 2025 PTD 231 SUPREME-COURT

Case information

Citation: 2025 PTD 231 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2025
Reporter: PTD
Parties: AHMAD SIKANDER vs COMMISSIONER INLAND REVENUE, AEOI ZONE, LAHORE O
Subject matter: Civil
Provisions referred to: Civil Procedure Code (V of 1908)

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

AHMAD SIKANDER VS COMMISSIONER INLAND REVENUE, AEOI ZONE, LAHORE O.XXVI, R.1---Constitution of Pakistan, Art. 188---Civil Procedure Code (V of 1908), O. XLVII, R.1---Review, power of---Scope---Grounds taken at appellate stage---Under the garb of filing a review petition, a party cannot be permitted to repeat old and overruled arguments for reopening the conclusions arrived at in a judgment---Power of review is not to be confused with the appellate power which enables the Superior Court to correct errors committed by a subordinate Court---Hence, if an argument has been advanced by the party in the appellate forum then the same cannot be argued at the review stage---While exercising the review jurisdiction, the Review Court does not sit in appeal over its own order---Review proceedings are distinct from appeal and have to be strictly confined to the scope and ambit of Order XLVII, Rule 1, C.P.C.---In exercise of review jurisdiction, the Court cannot reappreciate the evidence to arrive at a different conclusion even if two views are possible in a matter.

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