Section 132 of the Income Tax Act, 1961—Search and seizure—The confined power available for review is only for correction of errors apparent on the face of the records and there was no such error since the judgment considered the various aspects and the law on the subject to answer the questions of law framed in favour of the Revenue and against the assessee—CHEKKATTU CHITTY FUNDS Vs. CIT  [2020] 269 TAXMAN 373 (SC)