https://www.taxtmi.com/caselaws?id=28618 A suit for partition and accounts was held not to be barred by Section 281A of the Income-tax Act, 1961 because the plaintiff did not sue as the real owner enforcing a benami arrangement; he claimed title by inheritance and alleged that the earlier arbitration decree was sham and collusive. The suit was also held not to fall within Sections 32 and 33 of the Arbitration Act, 1940, since it did not directly seek to set aside the award or challenge its existence or validity, but questioned the effect of the alleged decree on inherited title. The preliminary objections to maintainability therefore failed. en-us Thu, 10 Mar 1983 00:00:00 +0530 Wed, 24 Feb 2010 11:30:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28618 A suit for partition and accounts was held not to be barred by Section 281A of the Income-tax Act, 1961 because the plaintiff did not sue as the real owner enforcing a benami arrangement; he claimed title by inheritance and alleged that the earlier arbitration decree was sham and collusive. The suit was also held not to fall within Sections 32 and 33 of the Arbitration Act, 1940, since it did not directly seek to set aside the award or challenge its existence or validity, but questioned the effect of the alleged decree on inherited title. The preliminary objections to maintainability therefore failed. Case-Laws Income Tax Thu, 10 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28618