Supreme Court of India
Commissioner of Income Tax, Bhubaneshwar and Anr. v. Parmeshwari Devi Sultania and Ors.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
1 Supreme Court bench has cited this judgment.
What the Court ordered
We are of the opinion that the Subordinate Judge and the High Court were not correct in rejecting the contention of the Revenue and holding that the suit was not barred under Section 293 of the Act.
Judgment, page 18
From the headnote
Income Tax Act, 1961: Sections 293,132 ( ), 132 (4),(5),(7) and (11)- Bar of civil suit to set aside or modify assessment order- Search and seizure -Certain assets including gold ornaments seized and retained by c Income Tax Department--Partition suit by a sister of assessee claiming her share in the seized gold ornaments-Maintainability of-Held, not maintainable as the claim in the suit would effect the order passed under section 132(5) of the Income Tax Act-Claimant could have instead resorted • to the remedy provided under the Act by filing objection under section 132(11)-Civil Procedure
Where later benches applied it
Of those, 1 referred to
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