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Cognizance of offences and bar of suits in Civil Courts [Sections 292 and 293] – Income Tax

Cognizance of offences and bar of suits in Civil Courts [Sections 292 and 293] :

No suit can be brought in any Civil Court to set aside or modify any order and no prosecution, suit or other proceedings shall lie against any Government Officer for any thing done or intended to be done by him in good faith under the Act. No Court inferior to that of a Presidency Magistrate or a Magistrate of the first class shall try any offence under this Act.

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