https://www.taxtmi.com/caselaws?id=174574 Section 226 of the Government of India Act, 1935 was treated as an express bar on the High Court's original jurisdiction in revenue matters, including acts done in collection of revenue. Because the relief sought would require the Court to examine and quash an income-tax assessment order through certiorari, that remedy was regarded as impermissible in this context. The material point is that a writ of certiorari could not be used to challenge the validity of the assessment where the statutory prohibition on original jurisdiction applied. en-us Wed, 16 Sep 1942 00:00:00 +0630 Mon, 12 Oct 2015 10:48:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174574 Section 226 of the Government of India Act, 1935 was treated as an express bar on the High Court's original jurisdiction in revenue matters, including acts done in collection of revenue. Because the relief sought would require the Court to examine and quash an income-tax assessment order through certiorari, that remedy was regarded as impermissible in this context. The material point is that a writ of certiorari could not be used to challenge the validity of the assessment where the statutory prohibition on original jurisdiction applied. Case-Laws Income Tax Wed, 16 Sep 1942 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=174574