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2005 (5) TMI 15 - HC - Income TaxThe present appeal is directed against the judgment and decree passed by the learned Additional District Judge, Delhi in Suit No.121/2003 whereby the said suit was dismissed as barred under the provisions of section 293 - The aforesaid suit was filed by the appellant herein for recovery of an amount of Rs. 5,62,000, stated to be a part of the financial loss which the appellant has allegedly suffered as loss of interest on the maturity value of the NSCs and UTI units - we agree with the findings recorded by the learned trial court that a civil suit of the nature, which is filed by the appellant herein, is not maintainable - held that the suits are clearly barred by the provisions of section 293 of the Act and the civil court has no jurisdiction to entertain the suit against proceedings for search and seizure, which are taken under section 132 of the Income-tax Act - no infirmity in the impugned judgment. There is no merit in this appeal and the same is dismissed
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