Case Law Details
Case Name : Vishwanath Khanna Vs CCIT (Delhi High Court)
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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Brief of the Case
Delhi High Court held In the case of Vishwanath Khanna vs. CCIT that as per section 293, no civil suit lies against the Income Tax Department with respect to any dues claimed from the Income Tax Department if such dues are/can be the subject matter of proceedings under the Income Tax Act. In the given case it was specifically mentioned that if the Order wrongly disallows the claim, then assessee had appropriate remedy to challenge the said order in an appeal but the assessee failed to do so. This suit in view of Section 293 of the Income Tax Act is not the remedy and the only...
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The department had not issued any refunds in a group of assessees even though the appeals had been disposed of in favour of the assessees and the Tribunal had also given further relief. The department had wrongly adjusted against the dues of others of the group without written consent of the assessees. And even such adjusted amount had also been decided as refundable by the ITAT. Yet the department is not issuing refunds. The group of assessees went to highest authority i.e. Finance Minister and even President of India. The CBDT had given wrong reports to the FM and even to the president of India. The tussle is continuing for the last 20 years and some of the group assessees even died without seeing the refunds. Now the High Court decides that no suit against the department. Where can the poor assessees go for redress.