Court dismisses suit challenging Income Tax Act proceedings; malafides don't confer jurisdiction; civil court lacks jurisdiction.

The High Court of Punjab and Haryana dismissed a suit challenging proceedings under the Income Tax Act, holding that allegations of malafides do not confer jurisdiction when statutory provisions bar it. The court ruled that the civil court had no jurisdiction in the matter, accepted the revision petition, and ordered the plaintiff's suit to be dismissed with costs.

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The High Court of Punjab and Haryana ruled that allegations of malafides cannot confer jurisdiction upon a court where its jurisdiction is specifically barred by statutory provisions. The court dismissed a suit challenging proceedings under the Income Tax Act, stating that the civil court had no jurisdiction in the matter. The revision petition was accepted, and the plaintiff's suit was ordered to be dismissed with costs.

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