https://www.taxtmi.com/caselaws?id=18796 The court held that the plaintiff's suit, challenging the seizure of cash by Income-tax Department officers and the restraint order under section 132(3) of the Income-tax Act, was barred under section 293. The court found that the officers' actions were within the provisions of the Act and not in bad faith, dismissing the suit. The plaintiff's claim for interest as damages was also denied, emphasizing the lawful nature of the restraint order. Each party was ordered to bear their own costs, with the judgment reinforcing the need to demonstrate bad faith or lack of jurisdiction to challenge such actions under the Income-tax Act. en-us Thu, 27 Jul 1995 00:00:00 +0530 Mon, 02 Nov 2009 10:59:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18796 The court held that the plaintiff's suit, challenging the seizure of cash by Income-tax Department officers and the restraint order under section 132(3) of the Income-tax Act, was barred under section 293. The court found that the officers' actions were within the provisions of the Act and not in bad faith, dismissing the suit. The plaintiff's claim for interest as damages was also denied, emphasizing the lawful nature of the restraint order. Each party was ordered to bear their own costs, with the judgment reinforcing the need to demonstrate bad faith or lack of jurisdiction to challenge such actions under the Income-tax Act. Case-Laws Income Tax Thu, 27 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18796