Centre’s Exceptional & Discretionary Power to Relax Conditions Rule 9C of Income Tax Rules, not subject to Judicial Review: Delhi HC

The Delhi High Court has ruled that the Centre’s exceptional discretionary power to relax conditions under Rule 9C of the Income Tax Rules is not subject to judicial review. The court emphasized the limited scope of judicial intervention in such matters. This decision reinforces the executive’s discretionary powers. The ruling clarifies the limits of judicial review.