9911796707
TMI Blog2019 (12) TMI 866X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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. - Civil Revision No. - 39 of 2007 - - - Dated:- 18-12-2019 - Vivek Chaudhary, J. Counsel for Revisionist : D.D.Chopra,Manish Misra ORDER ON C.M.APPLICATION NO. 149909 OF 2019 Application is allowed and the order dated 21-11-2019 is hereby recalled and detailed order is passed on revision. ORDER ON REVISION ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had not expired. Accordingly after the judgment of learned Tribunal, a modified fresh demand notice under Section 221 was served upon the respondent on 22.8.2003 (Annexure-3). 6. The respondent thereafter filed a Regular Suit No.609/2003 for injunction and declaration against the revisionist on 21.10.2003. 7. The revisionist raised a preliminary objection against the maintainability of the suit as per provision of Section 293 of the Income Tax Act, by filing Application No.A-38 under Order 7 Rule 11 of CPC. 8. The learned Court below has rejected the said application vide order dated 19.1.2007, ignoring the specific bar on the suits in the Civil Courts with regard to Income Tax proceedings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n were inserted in its place. This made the section more comprehensive in nature. xxx xxx xxx We have seen above that the scope of Section 293 of the Act has been widened now even to include any proceeding under the Act and it is not merely confined to set aside or modify any order. The form of the suit is not relevant. It is the substance which is to be seen. When the statute prescribed certain procedure and proceedings thereunder are held and an order passed, it is difficult to accept a contention that proceeding and order can be modified or set aside in a civil suit filed by a third party. Section 293 is specific and does not admit filing of a suit which has the efe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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