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ITA 2025 · Section 526

Bar of Civil Suits

Chapter XXIII — Miscellaneous and RepealITA 2025AY 2026-27 onward

Section 526 of the Income-tax Act, 2025 corresponds to s. 293 of the Income-tax Act, 1961. STATUTORY ARCHITECTURE No civil suit shall lie to set aside or modify any income-tax proceeding or order. Statutory remedies (appeal / revision /…

Section 526 — - BAR OF CIVIL SUITS

Section 526 of the Income-tax Act, 2025 corresponds to s. 293 of the Income-tax Act, 1961.

STATUTORY ARCHITECTURE

No civil suit shall lie to set aside or modify any income-tax proceeding or order. Statutory remedies (appeal / revision / writ) exclusive.

PRACTITIONER PLANNING NOTES

  • High Court writ jurisdiction (Article 226) preserved despite this bar -- Calcutta Discount Co. (1961) 41 ITR 191 (SC).

CROSS-REFERENCES

  • s. 533 [295] -- Rules.
  • s. 535 [298] -- Removal of difficulty.
  • s. 536 [Repeal] -- Saving clause.
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