https://www.taxtmi.com/caselaws?id=292606 A civil suit to recover income tax collected under an assessment is barred where the assessment was made within the statutory machinery and the taxpayer did not use the Act's objection, appeal, revision, or reference remedies. A mere error in describing the assessee or in making the assessment does not, by itself, make the assessment ultra vires; the material distinction is between an erroneous assessment and a jurisdictional excess. The statutory bar was also not shown to be ultra vires, as no sufficient basis was established to invalidate it on the ground that a similar suit would have lain against the former sovereign. The remedy lies first within the statutory appellate and revisional framework. en-us Wed, 31 Aug 1927 00:00:00 +0530 Fri, 01 Jan 2021 11:55:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292606 A civil suit to recover income tax collected under an assessment is barred where the assessment was made within the statutory machinery and the taxpayer did not use the Act's objection, appeal, revision, or reference remedies. A mere error in describing the assessee or in making the assessment does not, by itself, make the assessment ultra vires; the material distinction is between an erroneous assessment and a jurisdictional excess. The statutory bar was also not shown to be ultra vires, as no sufficient basis was established to invalidate it on the ground that a similar suit would have lain against the former sovereign. The remedy lies first within the statutory appellate and revisional framework. Case-Laws Income Tax Wed, 31 Aug 1927 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292606