High Court sets aside order restraining income-tax assessment for 1972-73, citing jurisdictional bar under Income-tax Act.

The High Court set aside the order restraining income-tax authorities from framing an assessment for the year 1972-73, deeming it untenable due to the jurisdictional bar under section 293 of the Income-tax Act, 1961. The revision petition was accepted without costs.

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The High Court set aside the order restraining income-tax authorities from framing an assessment for the year 1972-73. The court found the order to be untenable due to the bar on civil courts' jurisdiction under section 293 of the Income-tax Act, 1961. The revision petition was accepted with no costs.

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