Review petition cannot be entertained merely on basis of any subsequent ruling or change in law: Supreme Court

INCOME TAX : Change in law or subsequent decision/judgment of a co-ordinate or larger Bench by itself cannot be regarded as a ground for review; hence Review petition against judgment in Justice K.S. Puttaswamy (Retd.) v. Union of India [2018] 97 taxmann.com 585 (SC) in relation to majority opinion upholding certification of Aadhaar Act as a 'Money Bill' within meaning of Article 110 was to be dismissed.

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