https://www.taxtmi.com/caselaws?id=259994 The appellate court ruled that the Civil Court lacked jurisdiction to entertain a suit against the Income Tax Department under Section 293 of the Income Tax Act. The court held that unless fraud is attributed to an officer exercising power under the Act, a Civil Court cannot entertain a suit to set aside or modify any order made under the Act. As the fraud was committed by the registered scheme and not by the Income Tax Department, the plaintiff could not maintain a suit against the latter. Consequently, the suit against the Income Tax Department was dismissed, upholding the statutory limitations on Civil Court jurisdiction in Income Tax Act matters. en-us Wed, 29 Apr 2015 00:00:00 +0530 Thu, 28 May 2015 06:34:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259994 The appellate court ruled that the Civil Court lacked jurisdiction to entertain a suit against the Income Tax Department under Section 293 of the Income Tax Act. The court held that unless fraud is attributed to an officer exercising power under the Act, a Civil Court cannot entertain a suit to set aside or modify any order made under the Act. As the fraud was committed by the registered scheme and not by the Income Tax Department, the plaintiff could not maintain a suit against the latter. Consequently, the suit against the Income Tax Department was dismissed, upholding the statutory limitations on Civil Court jurisdiction in Income Tax Act matters. Case-Laws Income Tax Wed, 29 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259994