Section 293: Bar of suits in civil courts

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

Bar of suits in civil courts.

No suit shall be bought in any civil court to set aside or modify any proceeding taken or order made under this Act; and no prosecution, suit or other proceeding shall lie against the Government or any officer of the Government for anything in good faith done or intended to be done under this Act.

Where this provision sits

Act	The Income-tax Act, 1961
Section	293
Marginal note	Bar of suits in civil courts
Jurisdiction	Central
Status	Repealed
Judgments citing it	9

Judgments that turned on this provision

SUNIL VASUDEVA vs SUNDER GUPTA .Supreme Court of India · 2019-07-02
AO/107/2019 of SMT. SANJIVANI SURESH THANEKAR Vs THE COMMISSIONER, INCOME TAX DEPARTMENT WARD-3,THANEBombay High Court · 2019-01-28
SCA/709/1987 of K M VERMA Vs BHARATKUMAR V GONDIAHigh Court of Gujarat · 2001-12-06
AO/72/2001 of JAGANNATHJI MANDIR TRUST Vs UNION OF INDIAHigh Court of Gujarat · 2001-08-17
SCA/6213/1986 of UNION OF INDIA Vs .High Court of Gujarat · 2000-10-20

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