https://www.taxtmi.com/caselaws?id=17237 The court held that civil courts cannot entertain suits challenging assessments under the Wealth-tax Act, 1957, unless falling outside the scope of section 43. It emphasized the Act's self-contained framework and upheld the District Judge's decision, dismissing the appeal. The court criticized attempts to circumvent special enactments through civil suits, directing the appellant to pay costs. The judgment underscored the importance of adhering to legal provisions and preventing misuse of civil suits to bypass statutory limitations. en-us Thu, 11 Apr 1996 00:00:00 +0530 Sat, 19 Sep 2009 18:35:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17237 The court held that civil courts cannot entertain suits challenging assessments under the Wealth-tax Act, 1957, unless falling outside the scope of section 43. It emphasized the Act's self-contained framework and upheld the District Judge's decision, dismissing the appeal. The court criticized attempts to circumvent special enactments through civil suits, directing the appellant to pay costs. The judgment underscored the importance of adhering to legal provisions and preventing misuse of civil suits to bypass statutory limitations. Case-Laws Wealth-tax Thu, 11 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17237