Amendment status not verified — confirm the current text below against the official source.
No assessment made and no order passed, under this Act, or the rules made thereunder, by the Commissioner or any person appointed under section 3 to assist him shall be called into question in any civil court and, save as provided in sections 45, 46 and 48, no appeal or application for revision shall lie against any such assessment or order. CHAPTER-VI APPEAL, REVISION AND RECTIFICATION. Tribunal