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Supreme court power to review its own order

Akshay (Finance) (50 Points)

15 June 2014

Dear members,

Can the supreme court review its own order passed under the income tax act.

A high court cant review its own order as said in the case of Deepak kumar garg vs cit 327 itr 448 (MP) becoz sec 260A of IT act doesnt give such power.

But what about supreme court...?becoz sections 261 and 262 are silent on this issue.

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Z (Tax Consultation (US and India)) (2965 Points)
Replied 15 June 2014

Looking at the Act is not the correct place to search for, High court and Supreme court are because of our constitution and not because of Act, they have power to override any Act if its for justice, and you will find this inference from many of the writs and SLP

You will find your answer in Constitution

Am no expert in this and have only basic knowledge which i'll be sharing

https://lawmin.nic.in/coi/coiason29july08.pdf

SC does has power to review, SC can review its order and that too is sbt special circumstances

For HC I heard there is review but it was more like rectification of mistake or review of case if SC so directs to HC, I will abstain from saying any further 'cause of my limited knowledge,am afraid I might speak something incorrect

There is Article 137 which stipulates

"Subject to the provisions of any law made by Parliament or any rules made under article 145, the Supreme Court shall have power to review any judgment pronounced or order made by it."

ARTICLE 145 stipulates

"Subject to the provisions of any law made by Parliament, the Supreme Court may from time to time, with the approval of the President, make rules for regulating generally the practice and procedure of the Court including -

.....

rules as to the conditions subject to which any judgement pronounced or order made by the Court may be reviewed and the procedure for such review including the time within which applications to the Court or such review are to be entered...."

Now the rules(SC rules) says

Supreme Court has the power to review any judgment pronounced or

order made by it. Under Supreme Court Rules, 1966 such a petition is

to be filed within thirty days from the date of judgment or order and as

far as practicable, it is to be circulated, without oral arguments, to the

same Bench of Judges who delivered the judgment or order sought to

be reviewed

https://supremecourtofindia.nic.in/handbook3rdedition.pdf

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