https://www.taxtmi.com/caselaws?id=289876 Mandamus cannot restrain income-tax recovery while the assessment order remains operative, because Article 265 applies only to tax levied or collected without authority of law. A revisional order under section 33A of the Income-tax Act, 1922 is treated as administrative in character and is therefore not amenable to certiorari under Article 226. The exemption notification of 21.03.1922 applies only on cumulative conditions: the remuneration must be paid out of, or determined with reference to, profits, and the assessee must prove the claim. On the facts noted, those conditions were not established, so the exemption failed. en-us Wed, 13 Sep 1961 00:00:00 +0530 Thu, 27 Aug 2020 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289876 Mandamus cannot restrain income-tax recovery while the assessment order remains operative, because Article 265 applies only to tax levied or collected without authority of law. A revisional order under section 33A of the Income-tax Act, 1922 is treated as administrative in character and is therefore not amenable to certiorari under Article 226. The exemption notification of 21.03.1922 applies only on cumulative conditions: the remuneration must be paid out of, or determined with reference to, profits, and the assessee must prove the claim. On the facts noted, those conditions were not established, so the exemption failed. Case-Laws Income Tax Wed, 13 Sep 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289876