https://www.taxtmi.com/caselaws?id=215420 An advance ruling under Chapter XIX-B of the Income-tax Act was treated as an exercise of judicial power by a tribunal because it determines questions of law and fact and carries binding effect under Section 245S. That statutory finality did not exclude constitutional judicial review: challenge remained maintainable before the High Court under Articles 226 and 227, and Article 136 also remained available in principle. However, because special leave is discretionary, direct recourse to the Supreme Court was not encouraged where the challenge could appropriately be pursued before the High Court. The petitioner was left to seek relief before the appropriate High Court. en-us Mon, 30 Jul 2012 00:00:00 +0530 Wed, 10 Aug 2016 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215420 An advance ruling under Chapter XIX-B of the Income-tax Act was treated as an exercise of judicial power by a tribunal because it determines questions of law and fact and carries binding effect under Section 245S. That statutory finality did not exclude constitutional judicial review: challenge remained maintainable before the High Court under Articles 226 and 227, and Article 136 also remained available in principle. However, because special leave is discretionary, direct recourse to the Supreme Court was not encouraged where the challenge could appropriately be pursued before the High Court. The petitioner was left to seek relief before the appropriate High Court. Case-Laws Income Tax Mon, 30 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215420