https://www.taxtmi.com/caselaws?id=168479 A civil suit to set aside or modify an income-tax assessment was barred where the Act provided an appellate and reference mechanism to challenge the legality of the taxing provision applied. The phrase "assessment made under this Act" was read to cover an assessment made by the assessing officer under the Act, even if it was alleged to rest on an ultra vires provision. Allowing civil proceedings would undermine the statutory scheme by making the bar depend on the merits of the assessment itself. The challenge therefore could not be maintained in the civil court. en-us Wed, 19 Feb 1947 00:00:00 +0530 Sat, 07 Mar 2015 14:09:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168479 A civil suit to set aside or modify an income-tax assessment was barred where the Act provided an appellate and reference mechanism to challenge the legality of the taxing provision applied. The phrase "assessment made under this Act" was read to cover an assessment made by the assessing officer under the Act, even if it was alleged to rest on an ultra vires provision. Allowing civil proceedings would undermine the statutory scheme by making the bar depend on the merits of the assessment itself. The challenge therefore could not be maintained in the civil court. Case-Laws Income Tax Wed, 19 Feb 1947 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168479