https://www.taxtmi.com/caselaws?id=267216 A civil suit seeking recovery of interest on amounts deposited with the Income Tax Department was treated as barred by Section 293 of the Income-tax Act, 1961 because the claim would indirectly interfere with the consequences of proceedings and orders under the Act. The court noted that a recovery claim tied to computation and refund determined in a settlement order should have been pursued within the statutory framework or by challenge in the proper forum. Section 9 of the Code of Civil Procedure could not confer jurisdiction where the Act itself imposed an express bar. The civil court therefore had no jurisdiction to entertain the suit. 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 A civil suit seeking recovery of interest on amounts deposited with the Income Tax Department was treated as barred by Section 293 of the Income-tax Act, 1961 because the claim would indirectly interfere with the consequences of proceedings and orders under the Act. The court noted that a recovery claim tied to computation and refund determined in a settlement order should have been pursued within the statutory framework or by challenge in the proper forum. Section 9 of the Code of Civil Procedure could not confer jurisdiction where the Act itself imposed an express bar. The civil court therefore had no jurisdiction to entertain the suit. Case-Laws Income Tax Tue, 20 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267216