https://www.taxtmi.com/caselaws?id=25647 Section 293 of the Income-tax Act bars a civil suit that, in substance, seeks to prevent or modify assessment proceedings, and also protects acts done or intended in good faith under the Act. A prayer framed as an injunction against future assessment action cannot bypass this statutory bar. Objections on taxability, pending litigation affecting compensation, or alleged non-compliance with directions in appellate proceedings must be pursued before the income-tax authorities and through the statutory appellate mechanism, not in civil court. The civil court therefore lacks jurisdiction to entertain such a suit or grant an injunction against the Income-tax Officer. en-us Fri, 26 Sep 1986 00:00:00 +0530 Sat, 30 Jan 2010 10:14:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25647 Section 293 of the Income-tax Act bars a civil suit that, in substance, seeks to prevent or modify assessment proceedings, and also protects acts done or intended in good faith under the Act. A prayer framed as an injunction against future assessment action cannot bypass this statutory bar. Objections on taxability, pending litigation affecting compensation, or alleged non-compliance with directions in appellate proceedings must be pursued before the income-tax authorities and through the statutory appellate mechanism, not in civil court. The civil court therefore lacks jurisdiction to entertain such a suit or grant an injunction against the Income-tax Officer. Case-Laws Income Tax Fri, 26 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25647