COMMR. OF INCOME TAX vs PARMESHWARI DEVI SULTANIA

The Supreme Court upheld the Orissa High Court's dismissal of the Revenue's revision, affirming that a suit for partition filed under Section 293 of the Income Tax Act, 1961 is maintainable. The Court established that the plaintiff's claim to partition gold ornaments, which were seized by the Income Tax Department, was valid despite the Revenue's objections. The Court held that the plaintiff's right to seek partition was not barred by the Income Tax Act, thus allowing her suit to proceed.