Civil suit barred against income-tax assessment where no patent lack of jurisdiction or facial nullity is shown

Section 293 of the Income-tax Act bars a civil suit to set aside or modify an assessment order made under the Act. Where the order is passed by a competent income-tax authority and the assessee is afforded opportunity through statements, cross-examination, and reply to the show-cause notice, a challenge based on lack of jurisdiction, natural justice, or mala fides must disclose a patent want of jurisdiction or facial nullity. Absent that, factual disputes cannot be pursued in civil court, because the Act provides a complete statutory remedy for challenging the assessment.

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Issues: Whether a civil suit could be maintained to challenge an assessment order passed under the Income-tax Act, 1961, on the grounds of lack of jurisdiction, violation of natural justice, and alleged mala fides.

Analysis: Section 293 of the Income-tax Act, 1961 expressly bars suits in civil courts to set aside or modify proceedings taken or orders made under the Act. The assessment order was passed by the competent income-tax authority under the Act after recording statements under section 131, giving the petitioner an opportunity of cross-examination, and considering the reply to the show-cause notice. The challenge raised by the petitioner required factual investigation and did not disclose any patent lack of jurisdiction or facial nullity. The Income-tax Act provides a complete machinery for challenge to assessment orders, and the existence of that statutory remedy excludes recourse to a civil suit.

Conclusion: The civil suit was not maintainable and the bar under section 293 applied; the challenge to the assessment order had to be pursued only under the statutory remedy provided by the Income-tax Act, 1961.

Final Conclusion: The revision failed, and the refusal of interim protection against recovery was left undisturbed.

Ratio Decidendi: Where an assessment order is made under the Income-tax Act, 1961 by a competent authority and no facial nullity or patent want of jurisdiction is shown, section 293 bars a civil suit and the assessee must pursue the statutory appellate remedy.

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