https://www.taxtmi.com/caselaws?id=22888 Chapter XXA of the Income-tax Act was treated as a complete self-contained scheme for acquisition of immovable property allegedly transferred below fair market value, with notice, objections, enquiry, a reasoned order and statutory appeals. Because the Act provided a special forum and adequate remedies for determining the validity of the transfer and the acquisition proceedings, civil court jurisdiction was impliedly excluded even though section 293 then contained no express bar. A plea that the transfer was sham did not preserve civil jurisdiction, as that issue also fell within the statutory mechanism. The civil suit was therefore not maintainable. en-us Tue, 17 Apr 1990 00:00:00 +0530 Tue, 15 Dec 2009 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22888 Chapter XXA of the Income-tax Act was treated as a complete self-contained scheme for acquisition of immovable property allegedly transferred below fair market value, with notice, objections, enquiry, a reasoned order and statutory appeals. Because the Act provided a special forum and adequate remedies for determining the validity of the transfer and the acquisition proceedings, civil court jurisdiction was impliedly excluded even though section 293 then contained no express bar. A plea that the transfer was sham did not preserve civil jurisdiction, as that issue also fell within the statutory mechanism. The civil suit was therefore not maintainable. Case-Laws Income Tax Tue, 17 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22888