Income Tax Ordinance, 2001 — Section 227: Bar of suits in Civil Courts

227. Bar of suits in Civil Courts.— 4[(1)] No suit or other legal proceeding shall be brought in any Civil Court against any order made 5[or any notice issued] under this Ordinance, and no prosecution, suit or other proceedings shall be made 1 The expression “section 316 of the Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, 2021. 2 Clause (b) substituted by the Finance Act, 2010. The substituted clause (b) read as follows: “(b) in the case of an assessment or other proceeding under this Ordinance, the period, if any, for which such proceedings were stayed by any Court, Appellate Tribunal or any other authority.” 3 Expression inserted by the Finance Act 2025. 4 Re-numbered as sub-section (1) by the Finance Act, 2010. 5 Inserted by the Finance Act, 2018. 441 Chapter XI – Administration against any person for anything which is in good faith done or intended to be done under this Ordinance or any rules or orders made 1[or notices issued] thereunder. 2[“Explanation.—For the removal of doubt, it is clarified that Civil Court includes any court exercising power of the civil court.”] 3[(2) Notwithstanding anything contained in any other law for the time being in force, no investigation or inquiry shall be undertaken or initiated by any governmental agency against any officer or official for anything done in his official capacity under this Ordinance, rules, instructions or direction made or issued there-under without the prior approval of the Board.]