https://www.taxtmi.com/caselaws?id=27860 Section 293 of the Income-tax Act, 1961 bars civil court jurisdiction in matters covered by the Act, including proceedings under Chapter XX-A. Allegations of mala fides against income-tax do not create jurisdiction where the statute expressly excludes it. A civil suit challenging such proceedings therefore cannot be entertained on the basis of alleged bad faith, because statutory exclusion prevails over the pleaded allegations. en-us Fri, 03 Feb 1984 00:00:00 +0530 Tue, 16 Feb 2010 14:12:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27860 Section 293 of the Income-tax Act, 1961 bars civil court jurisdiction in matters covered by the Act, including proceedings under Chapter XX-A. Allegations of mala fides against income-tax do not create jurisdiction where the statute expressly excludes it. A civil suit challenging such proceedings therefore cannot be entertained on the basis of alleged bad faith, because statutory exclusion prevails over the pleaded allegations. Case-Laws Income Tax Fri, 03 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27860