https://www.taxtmi.com/caselaws?id=182648 The High Court held that a certificate under article 133 of the Constitution could not be granted for a judgment in a writ petition under article 226, as the matter pertained to the interpretation of the Income-tax Act, not a substantial question of constitutional interpretation. It determined that proceedings under article 226 are not civil proceedings for the purpose of article 133, as they concern revenue matters, not civil rights enforceable in court. The court dismissed the application, stating that the assessment of income tax does not qualify as a civil proceeding under article 133. en-us Fri, 20 Mar 1959 00:00:00 +0530 Mon, 16 May 2016 16:48:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182648 The High Court held that a certificate under article 133 of the Constitution could not be granted for a judgment in a writ petition under article 226, as the matter pertained to the interpretation of the Income-tax Act, not a substantial question of constitutional interpretation. It determined that proceedings under article 226 are not civil proceedings for the purpose of article 133, as they concern revenue matters, not civil rights enforceable in court. The court dismissed the application, stating that the assessment of income tax does not qualify as a civil proceeding under article 133. Case-Laws Income Tax Fri, 20 Mar 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182648