Supreme Court · 1998 INSC 138 · Decided 6 March 1998
Commissioner of Income Tax, Bhubaneshwar and ANR. v. Parmeshwari Devi Sultania and ORS.
- Court
- Supreme Court of India
- Citation
- 1998 INSC 138 · [1998] 2 S.C.R. 253
- Case number
- CIVIL APPEAL No. 142/1997
- Decided
- 6 March 1998
- Bench
- SUJATA V. MANOHAR, D.P. WADHWA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- CPC Section 9; Income Tax Act Section 293, 132(B), 132(4), 132(5), 132(11)
Headnote
B . .... Income Tax Act, 1961: Sections 293,132 (B), 132 (4),(5),(7) and (11)- Bar of civil suit to set aside or modify assessment order- Search and seizure -Certain assets including gold ornaments seized and retained by c Income Tax Department--Partition suit by a sister of assessee claiming her not maintainable as the claim in the suit would effect the order passed under section 132(5) of the Income Tax Act-Claimant could have instead resorted • to the remedy provided under the Act by filing objection under section 132(11)-Civil Procedure Code, 1908-Section 9. D Words and Phrases
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)