1997 (9) TMI 43 - HC - Income Tax

Summary

The High Court of Madhya Pradesh dismissed the petitioner's suit, stating that the Income-tax Act provides a specific remedy for challenging seizures, and civil suits are barred under section 293 of the Act. The petitioner was allowed to file objections within 30 days as they genuinely believed they could seek remedy in civil court, applying the principle of section 14 of the Limitation Act, 1963.