https://www.taxtmi.com/caselaws?id=277391 A civil suit could not be maintained to challenge an income-tax assessment on the ground that the assessee was not a resident of British India. The assessing officer was empowered to enquire into residence, a factual issue affecting chargeability, and a mistaken conclusion on that point did not by itself mean the assessment was made without jurisdiction. The statutory appeal and reference machinery provided the proper forum for disputed factual issues arising under the Act, and Section 67 barred collateral challenge to an assessment made under the Act. The assessment therefore remained within statutory competence, and the assessee had to pursue the remedies under the Act rather than a separate civil suit. en-us Fri, 01 May 1936 00:00:00 +0530 Mon, 03 Dec 2018 12:33:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277391 A civil suit could not be maintained to challenge an income-tax assessment on the ground that the assessee was not a resident of British India. The assessing officer was empowered to enquire into residence, a factual issue affecting chargeability, and a mistaken conclusion on that point did not by itself mean the assessment was made without jurisdiction. The statutory appeal and reference machinery provided the proper forum for disputed factual issues arising under the Act, and Section 67 barred collateral challenge to an assessment made under the Act. The assessment therefore remained within statutory competence, and the assessee had to pursue the remedies under the Act rather than a separate civil suit. Case-Laws Income Tax Fri, 01 May 1936 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277391