https://www.taxtmi.com/caselaws?id=245850 A civil suit challenging a compulsory purchase order under Chapter XXC was treated as barred because its substantive reliefs would require the court to nullify the order under Section 269UD(1) and the connected proceedings. Sections 269UN and 293 of the Income-tax Act were read as giving finality to orders made under Section 269UD(1) and as barring suits that seek to set aside or modify proceedings or orders under the Act. On that basis, the court held that indirect challenges cannot be used to achieve what is directly prohibited, and the civil court lacked jurisdiction under Section 9 CPC. en-us Mon, 07 Apr 2014 00:00:00 +0530 Mon, 08 Aug 2022 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245850 A civil suit challenging a compulsory purchase order under Chapter XXC was treated as barred because its substantive reliefs would require the court to nullify the order under Section 269UD(1) and the connected proceedings. Sections 269UN and 293 of the Income-tax Act were read as giving finality to orders made under Section 269UD(1) and as barring suits that seek to set aside or modify proceedings or orders under the Act. On that basis, the court held that indirect challenges cannot be used to achieve what is directly prohibited, and the civil court lacked jurisdiction under Section 9 CPC. Case-Laws Income Tax Mon, 07 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245850