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2019 (12) TMI 866 - HC - Income TaxMaintainability of the suit as per provision of Section 293 - Bar of suits in civil courts - remedy of filing appeal under Section 246A-1 - respondent in the present revision is the legal heir of late assessee - HELD THAT:- It is apparent that by his suit, plaintiff is trying to challenge the order passed by the Income Tax authorities under the Income Tax Act. The Income Tax in itself is a complete code providing remedies with regard to orders passed under the same. The plaintiff respondent had remedy of filing appeal under Section 246A-1 (j) of Income Tax Act, 1961 with regard to orders of the Income Tax authorities, in case he felt injured from the same. Thus, the suit itself is not maintainable and the court below has wrongly rejected the application under Order 7 Rule 11 CPC filed by the revisionist. Section 293 makes an absolute bar to suit filed in Civil Courts with regard to any proceedings held under the Income Tax Act. In view of aforesaid, the revision is allowed.
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