UNION OF INDIA VS ROMESH CHANDER, 1992 PTD-PUNJAB-AND-HARYANA-HIGH-COURT-INDIA 829 (1990)

Income-tax---

----Civil Court---Jurisdiction barred in Income-tax proceedings---Civil Court cannot grant temporary injunction against framing of assessment.

There is a clear bar to the jurisdiction of the Civil Court under section 293 of the Indian Income Tax Act, 1961, in respect of any proceedings or order under the Act. In the face of this bar, the Additional District Judge cannot issue temporary injunction to the Income-tax Authorities restraining them from framing an order of assessment.

A.K. Mittal for the Petitioner

JUDGMENT

The challenge here is to the patently intenable order of the Additional District Judge, Jalandhar, restraining the income-tax authorities from framing an assessment for the year 1972-73 till the decision of the Income-tax Reference No.87 of 1984 which is pending in this Court.

There is a clear bar to the jurisdiction of Civil Courts under section 293 of the Income Tax Act, 1961. In the face of this bar, no occasion was provided for the grant of a temporary injunction as in this case.

The impugned order of the lower appellate Court is consequently hereby set aside and this revision petition is thus accepted. There will be no order as to costs.

M.BA./1544/TPetition accepted.