Law:

Section:

Section 245N, read with section 245S, of the Income-tax Act, 1961 and article 136, 226 and 227 of the Constitution of India - Advance ruling - Meaning Of - Whether Advance Ruling Authority is a body exercising judicial power conferred on it by Chapter XIX-B and is a Tribunal within meaning of expression in articles 136 and 227 of Constitution - Held, yes - Whether powers of Supreme Court provided under article 136 of Constitution is discretionary - Held, yes - Whether, therefore, even if good grounds are made out in a special leave petition under article 136 for challenge to an advance ruling given by authority, Supreme Court may still, in its discretion, refuse to grant special leave on ground that challenge to Advance Ruling of Authority can also be made to High Court under articles 226 and/or 227 of Constitution on self same grounds - Held, yes - Whether unless, therefore, a SLP raises substantial questions of general importance or a similar question is already pending before Supreme Court for decision, Supreme Court does not entertain a SLP directly against an order of Tribunal - Held, yes - Whether however, when an Advance Ruling of the Authority is challenged before High Court under articles 226 and/or 227 of Constitution, same should be heard directly by a Division Bench of High Court and decided as expeditiously as possible - Held, yes [In favour of revenue] Words and Phrases : Expression 'Tribunal' as appearing in articles 136 and 227 of the Constitution of India/Expression 'in it's discretion' as appearing in article 136 of the Constitution of India FACTS The issue for consideration in the instant SLP filed before Supreme Court was as to whether an advance ruling pronounced by the authority can be challenged by the applicant or by the Commissioner or any Income-tax Authority subordinate to him under articles 226/227 of the Constitution before the High Court or under Article 136 of the Constitution before the Supreme Court. HELD Scope of articles 226 and 227 Under article 226 of the Constitution, the High Court can issue writs of certiorari and prohibition to control the proceedings of not only a subordinate Court but also of any person, body or…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492