Law:

Section:

Section 293 of the Income-tax Act, 1961 - Bar of suits in Civil Court - Assessment year 1972-73 - Additional District Judge restrained income tax authorities from framing an assessment order for relevant year till decision of income-tax reference which was pending before High Court - Whether in view of clear bar to jurisdiction of Civil Courts under section 293, Additional District Judge could not grant said temporary injunction - Held, yes FACTS The Additional District Judge restrained the income-tax authorities from framing an assessment for the relevant assessment year till the decision of the income-tax reference which was pending in the High Court. On revision petition : HELD There is a clear bar to Jurisdiction of Civil Courts under section 293. In the face of this bar, no occasion was provided for the grant of a temporary injunction as in the instant case. The impugned order of the lower appellate court was consequently set aside and the instant…

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