Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Bar on civil suits prevents challenging tax proceedings or suing government officers for good-faith acts under tax law. No suit shall be brought in any civil court to set aside or modify any proceeding taken or order made under the Act; and no prosecution, suit or other proceeding shall lie against the Government or any officer of the Government for anything in good faith done or intended to be done under the Act. This bars civil challenges to tax orders and protects the Government and its officers from proceedings for acts done in good faith under the Act.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Bar on civil suits prevents challenging tax proceedings or suing government officers for good-faith acts under tax law.
No suit shall be brought in any civil court to set aside or modify any proceeding taken or order made under the Act; and no prosecution, suit or other proceeding shall lie against the Government or any officer of the Government for anything in good faith done or intended to be done under the Act. This bars civil challenges to tax orders and protects the Government and its officers from proceedings for acts done in good faith under the Act.
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