The Indian Income Tax Act 1871, 12 of 1871, (Rep., Act 16 of 1874)

Section 43. No suit shall lie in any Civil Court to set aside or modify any assessment made under this Act

Repealed or not in force · As amended up to 2026-08

PART IX. MISCELLANEOUS. Bar of suits in Civil Court. Exercise of powers of Collector and Commissioner. 43. No suit shall lie in any Civil Court to set aside or modify any assessment made under this Act.

Source: India Code