What is Authorisation and assessment in case of search or requisition? What is Bar of suits in civil courts? Section 292CC and 293 of Income Tax Act 1961

Authorisation and assessment in case of search or requisition and Bar of suits in civil courts are defined under section 292CC and 293 of Income Tax Act 1961. Provisions under these Sections are:

 

Section 292CC of Income Tax Act "Authorisation and assessment in case of search or requisition"

Section 292CC. (1) Notwithstanding anything contained in this Act,-

(i) it shall not be necessary to issue an authorisation under section 132 or make a requisition under section 132A separately in the name of each person;

(ii) where an authorisation under section 132 has been issued or requisition under section 132A has been made mentioning therein the name of more than one person, the mention of such names of more than one person on such authorisation or requisition shall not be deemed to construe that it was issued in the name of an association of persons or body of individuals consisting of such persons.

 

(2) Notwithstanding that an authorisation under section 132 has been issued or requisition under section 132A has been made mentioning therein the name of more than one person, the assessment or reassessment shall be made separately in the name of each of the persons mentioned in such authorisation or requisition.

 

Section 293 of Income Tax Act "Bar of suits in civil courts"

Section 293. No suit shall be brought in any civil court to set aside or modify any proceeding taken or order made under this Act; and no prosecution, suit or other proceeding shall lie against the Government or any officer of the Government for anything in good faith done or intended to be done under this Act.

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