https://www.taxtmi.com/caselaws?id=190003 Section 67 of the Indian Income-tax Act, 1922 barred civil suits that directly or in substance sought to set aside an assessment or defeat recovery proceedings under the Act. Reliefs framed as declarations of non-liability and injunctions against recovery were treated as an attempt to nullify assessment and recovery steps, which had to be challenged through the statutory appellate and revisional machinery. Alleged defects in notice, service, timing, or recovery procedure were treated as procedural irregularities, not a total absence of jurisdiction. The civil suit was therefore not maintainable. en-us Fri, 28 Jul 1961 00:00:00 +0530 Tue, 31 Jan 2017 15:01:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190003 Section 67 of the Indian Income-tax Act, 1922 barred civil suits that directly or in substance sought to set aside an assessment or defeat recovery proceedings under the Act. Reliefs framed as declarations of non-liability and injunctions against recovery were treated as an attempt to nullify assessment and recovery steps, which had to be challenged through the statutory appellate and revisional machinery. Alleged defects in notice, service, timing, or recovery procedure were treated as procedural irregularities, not a total absence of jurisdiction. The civil suit was therefore not maintainable. Case-Laws Income Tax Fri, 28 Jul 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190003