https://www.taxtmi.com/caselaws?id=5644 Section 293 bars civil court jurisdiction where a suit, in substance and ultimate effect, would set aside or modify a proceeding taken or order made under the Income-tax Act, 1961. A partition suit seeking release of seized gold ornaments would directly defeat retention under section 132(5) and interfere with proceedings under section 132B, so it could not be entertained by the civil court. The availability of the statutory objection remedy under section 132(11), including for a third party, reinforced the exclusion of civil jurisdiction. The suit was therefore not maintainable. en-us Fri, 06 Mar 1998 00:00:00 +0530 Tue, 30 Dec 2025 19:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5644 Section 293 bars civil court jurisdiction where a suit, in substance and ultimate effect, would set aside or modify a proceeding taken or order made under the Income-tax Act, 1961. A partition suit seeking release of seized gold ornaments would directly defeat retention under section 132(5) and interfere with proceedings under section 132B, so it could not be entertained by the civil court. The availability of the statutory objection remedy under section 132(11), including for a third party, reinforced the exclusion of civil jurisdiction. The suit was therefore not maintainable. Case-Laws Income Tax Fri, 06 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5644