https://www.taxtmi.com/caselaws?id=24680 A taxing authority exercising revisional powers that determine tax liability acts in a quasi-judicial capacity and is a Tribunal amenable to the High Court's superintendence under article 227; the preliminary objection to maintainability therefore failed. Refusal to grant eligibility certificates and declaration forms under rule 3(66) was unsustainable because the record did not show breach of the economic viability condition, and the factory closure was found to have occurred for circumstances beyond the assessee's control without mala fide intention. The impugned order was quashed and the relief sought was granted. en-us Fri, 31 Jul 1987 00:00:00 +0530 Wed, 04 Sep 2013 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24680 A taxing authority exercising revisional powers that determine tax liability acts in a quasi-judicial capacity and is a Tribunal amenable to the High Court's superintendence under article 227; the preliminary objection to maintainability therefore failed. Refusal to grant eligibility certificates and declaration forms under rule 3(66) was unsustainable because the record did not show breach of the economic viability condition, and the factory closure was found to have occurred for circumstances beyond the assessee's control without mala fide intention. The impugned order was quashed and the relief sought was granted. Case-Laws Income Tax Fri, 31 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24680