https://www.taxtmi.com/caselaws?id=3410 Section 293 of the Income-tax Act was treated as creating distinct bars, but the suit could not be rejected at the preliminary stage because the applicability of the bar depended on whether the impugned acts were done in good faith. Since mala fides were genuinely disputed and evidence was required, the question could not be decided without trial. Territorial jurisdiction was also upheld because part of the cause of action arose where search and seizure were carried out in Delhi, making the forum competent despite the place of issue of the warrant or other assessment links. en-us Mon, 02 Jan 2006 00:00:00 +0530 Tue, 14 Jun 2011 04:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3410 Section 293 of the Income-tax Act was treated as creating distinct bars, but the suit could not be rejected at the preliminary stage because the applicability of the bar depended on whether the impugned acts were done in good faith. Since mala fides were genuinely disputed and evidence was required, the question could not be decided without trial. Territorial jurisdiction was also upheld because part of the cause of action arose where search and seizure were carried out in Delhi, making the forum competent despite the place of issue of the warrant or other assessment links. Case-Laws Income Tax Mon, 02 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3410