UNION OF INDIA Vs. ROMESH CHANDER

JUDGEMENT

(1.) THE challenge here is to the patently untenable 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.

(2.) 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.

(3.) 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.