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Without taking note of Section 293 of the Income Tax Act, 1961, which puts a complete bar on filing suit in any civil court against the revenue/income tax authority, a single bench judge of the Calcutta High Court relegated the parties to the District Court. Reviewing its judgment, a division bench of the High court granted liberty to file a fresh civil suit in respect of the subject property.
Later the High Court entertaining a review petition restored the writ petition on file. The order of the HC was challenged before the Apex Court, and a division bench of Justice AM Khanwilkar and Justice Ajay Rastogi in Sunil Vasudeva v. Sundar Gupta dismissed the appeal. The bench held that “no party could be left remediless and whatever the grievance the party has raised before the Court of law, has to be examined on its own merits.”
The Court also recognized Kamlesh Verma v. Mayawati wherein the principles of when a review will/will not be maintainable were laid down.
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