https://www.taxtmi.com/caselaws?id=292603 The civil court lacked jurisdiction to entertain a suit challenging an income-tax assessment on the ground that the Collector wrongly refused deduction of Government revenue from assessed income. The Collector's statutory function included determining the persons chargeable, the amount of assessment, and whether claimed outgoings were properly deductible from income as defined by the Act. Because the dispute concerned only the computation of taxable income and deductions within that statutory framework, and no action beyond authority was shown, the assessment could not be questioned in civil court. The suit was therefore not maintainable. en-us Mon, 06 Jun 1921 00:00:00 +0530 Fri, 01 Jan 2021 11:22:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292603 The civil court lacked jurisdiction to entertain a suit challenging an income-tax assessment on the ground that the Collector wrongly refused deduction of Government revenue from assessed income. The Collector's statutory function included determining the persons chargeable, the amount of assessment, and whether claimed outgoings were properly deductible from income as defined by the Act. Because the dispute concerned only the computation of taxable income and deductions within that statutory framework, and no action beyond authority was shown, the assessment could not be questioned in civil court. The suit was therefore not maintainable. Case-Laws Income Tax Mon, 06 Jun 1921 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292603