https://www.taxtmi.com/caselaws?id=389983 Section 293 of the Income-tax Act bars civil court interference with proceedings taken under the Act where the suit would set aside or modify those proceedings or orders. The plaint must be examined by its substance, not its form, and if the assessee has an appellate remedy under the Act, a civil suit challenging the income-tax authorities' action is not maintainable. On that basis, the earlier refusal to reject the plaint under Order 7 Rule 11 CPC was held unsustainable, the civil revision was allowed, and the suit was dismissed as barred. en-us Wed, 18 Dec 2019 00:00:00 +0530 Fri, 20 Dec 2019 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389983 Section 293 of the Income-tax Act bars civil court interference with proceedings taken under the Act where the suit would set aside or modify those proceedings or orders. The plaint must be examined by its substance, not its form, and if the assessee has an appellate remedy under the Act, a civil suit challenging the income-tax authorities' action is not maintainable. On that basis, the earlier refusal to reject the plaint under Order 7 Rule 11 CPC was held unsustainable, the civil revision was allowed, and the suit was dismissed as barred. Case-Laws Income Tax Wed, 18 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389983