https://www.taxtmi.com/caselaws?id=7376 A civil suit by the Government to recover assessed income-tax arrears was held not to be barred by section 67 of the Indian Income-tax Act, 1922, because that provision only prevents suits that seek to set aside or modify an assessment, not suits enforcing an existing tax liability. The suit was also held to be within limitation: Article 149 of the First Schedule to the Indian Limitation Act, 1908 applied to suits by the Central Government and allowed a sixty-year period, while section 46(7) governed only the Act's recovery machinery and did not shorten limitation for a civil suit. The Government's recovery remedy was therefore upheld. en-us Fri, 01 Mar 1968 00:00:00 +0530 Thu, 19 Feb 2009 09:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7376 A civil suit by the Government to recover assessed income-tax arrears was held not to be barred by section 67 of the Indian Income-tax Act, 1922, because that provision only prevents suits that seek to set aside or modify an assessment, not suits enforcing an existing tax liability. The suit was also held to be within limitation: Article 149 of the First Schedule to the Indian Limitation Act, 1908 applied to suits by the Central Government and allowed a sixty-year period, while section 46(7) governed only the Act's recovery machinery and did not shorten limitation for a civil suit. The Government's recovery remedy was therefore upheld. Case-Laws Income Tax Fri, 01 Mar 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7376