https://www.taxtmi.com/caselaws?id=14232 Section 80 CPC requires prior notice, and even where urgent relief is sought with leave of court, no ex parte interim or ad interim relief can be granted against the Government or a public officer without a reasonable opportunity to show cause. That special procedure overrides the general powers under Order 39 Rule 3 and section 151. Section 293 of the Income-tax Act bars civil suits that directly challenge proceedings taken under that Act, including search and seizure action under section 132. On that basis, such suits fall outside civil court jurisdiction and are not maintainable. en-us Fri, 20 Oct 2000 00:00:00 +0530 Tue, 14 Jul 2009 15:59:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14232 Section 80 CPC requires prior notice, and even where urgent relief is sought with leave of court, no ex parte interim or ad interim relief can be granted against the Government or a public officer without a reasonable opportunity to show cause. That special procedure overrides the general powers under Order 39 Rule 3 and section 151. Section 293 of the Income-tax Act bars civil suits that directly challenge proceedings taken under that Act, including search and seizure action under section 132. On that basis, such suits fall outside civil court jurisdiction and are not maintainable. Case-Laws Income Tax Fri, 20 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14232