1992 PLP 829 (PTD)
UNION OF INDIA and another Versus ROMESH CHANDER
| Citation | 1992 PLP 829 (PTD) |
| Forum / Court | Punjab and Haryana High Court (India) |
| Bench Members | S.S. Sodhi, J |
| Parties | UNION OF INDIA and another Versus ROMESH CHANDER |
| Primary Law | A.K. Mittal for the Petitioner, Income-tax |
Q1: What are the key laws and sections cited in 1992 PLP 829 (PTD)?
This judgment primarily cites: A.K. Mittal for the Petitioner, Income-tax as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 1992 PLP 829 (PTD)?
The case was heard and decided by the Punjab and Haryana High Court (India) bench comprising: S.S. Sodhi, J.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 1992 PLP 829 (PTD) (UNION OF INDIA and another Versus ROMESH CHANDER). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Headnotes / Summary
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.
Judgment & Decree
Civil Revision No.3403 of 1989, decided on 11th September, 1990.
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. 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/T Petition accepted.