https://www.taxtmi.com/caselaws?id=289871 Writ relief under Article 226 is discretionary and may be refused where the petitioner has suppressed material facts and seeks to undo only the quantification or recovery of a lawful tax liability. The Court treated the agricultural income-tax dispute as one about rectification and collection, not the existence of liability itself, and held that alleged illegality in quantification did not by itself establish an infringement of fundamental rights. In these circumstances, extraordinary jurisdiction was not available to protect a tax advantage obtained through incomplete disclosure, and the rectification order and consequential demand were not liable to be quashed. en-us Wed, 28 Mar 1962 00:00:00 +0530 Thu, 27 Aug 2020 11:42:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289871 Writ relief under Article 226 is discretionary and may be refused where the petitioner has suppressed material facts and seeks to undo only the quantification or recovery of a lawful tax liability. The Court treated the agricultural income-tax dispute as one about rectification and collection, not the existence of liability itself, and held that alleged illegality in quantification did not by itself establish an infringement of fundamental rights. In these circumstances, extraordinary jurisdiction was not available to protect a tax advantage obtained through incomplete disclosure, and the rectification order and consequential demand were not liable to be quashed. Case-Laws Income Tax Wed, 28 Mar 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289871