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| The Tax Publishers2019 TaxPub(DT) 8314 (All-HC) INCOME TAX ACT, 1961
Section 293
Since section 293 makes an absolute bar to suit filed in Civil Courts with regard to any proceedings held under Income Tax Act, 1961 because of alternate remedy available under section 246A(1)(j), therefore, civil suit filed by legal heir of assessee, was not maintainable.
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Civil suits - Bar of filing suits - Alternate remedy by way of an appeal under section 264A(1) -
Instant civil revision was filed by revenue against order passed by First Additional Civil Judge by which an application questioning maintainability of suit was rejected. Respondent in instant revision was legal heir of late assessee. Held: It was apparent that by his suit, respondent (plaintiff) was trying to challenge order passed by Income Tax authorities. Income Tax in itself is a complete code providing remedies with regard to orders passed under the same. Respondent had remedy of filing appeal under section 246A(1)(j) of Income Tax Act, 1961 with regard to orders of the Income Tax authorities, in case he felt injured from same. Thus, suit itself was not maintainable and court below wrongly rejected application filed by revisionist(revenue). Section 293 makes an absolute bar to suit filed in Civil Courts with regard to any proceedings held under Income Tax Act. In view of aforesaid, revision was allowed.
REFERRED :
FAVOUR : Against the assessee
A.Y. :
IN THE ALLAHABAD HIGH COURT
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