https://www.taxtmi.com/caselaws?id=17780 Section 293 of the Income-tax Act bars a civil suit to set aside or modify an assessment order made under the Act. Where the order is passed by a competent income-tax authority and the assessee is afforded opportunity through statements, cross-examination, and reply to the show-cause notice, a challenge based on lack of jurisdiction, natural justice, or mala fides must disclose a patent want of jurisdiction or facial nullity. Absent that, factual disputes cannot be pursued in civil court, because the Act provides a complete statutory remedy for challenging the assessment. en-us Wed, 23 Feb 1994 00:00:00 +0530 Thu, 24 Sep 2009 16:59:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17780 Section 293 of the Income-tax Act bars a civil suit to set aside or modify an assessment order made under the Act. Where the order is passed by a competent income-tax authority and the assessee is afforded opportunity through statements, cross-examination, and reply to the show-cause notice, a challenge based on lack of jurisdiction, natural justice, or mala fides must disclose a patent want of jurisdiction or facial nullity. Absent that, factual disputes cannot be pursued in civil court, because the Act provides a complete statutory remedy for challenging the assessment. Case-Laws Income Tax Wed, 23 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17780