Income Tax Rules | Centre's Power To Relax Conditions Under Rule 9C Exceptional & Discretionary, Not Ordinarily Subject To Judicial Review: Delhi HC

The Delhi High Court ruled that the Centre’s power to relax conditions under Rule 9C of the Income Tax Rules is an exceptional discretionary power, not ordinarily 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.