https://www.taxtmi.com/caselaws?id=267216 The Court dismissed the suit as it lacked jurisdiction under Section 293 of the Income Tax Act, following the precedent set in Commissioner of Income Tax, Bhubaneswar vs. Parmeshwari Devi Sultania and Others (1998) 3 SCC 481. The plaintiff's failure to challenge the computation order under Section 245(D)(6) led to the claim merging with the order dated 20.9.2005/27.9.2004. The Court held that the express bar under Section 293 rendered the suit non-maintainable, resulting in its dismissal with each party bearing its own costs. en-us Tue, 20 Oct 2015 00:00:00 +0530 Mon, 02 Nov 2015 23:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267216 The Court dismissed the suit as it lacked jurisdiction under Section 293 of the Income Tax Act, following the precedent set in Commissioner of Income Tax, Bhubaneswar vs. Parmeshwari Devi Sultania and Others (1998) 3 SCC 481. The plaintiff's failure to challenge the computation order under Section 245(D)(6) led to the claim merging with the order dated 20.9.2005/27.9.2004. The Court held that the express bar under Section 293 rendered the suit non-maintainable, resulting in its dismissal with each party bearing its own costs. Case-Laws Income Tax Tue, 20 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267216