(1)No suit, prosecution or other legal proceeding shall lie against any officer or employee of the Government for anything done or intended to be done in pursuance of this Act or any rule or order made thereunder.(2)[ Save as provided in this Act, no assessment made or no order passed under this Act or the rules made thereunder by the Commissioner or any Officer or person subordinate to him shall be called in question in any Court, and save as provided under section 6D, no appeal shall lie against any such assessment order.] [Sub-section 2 substituted by the Amendment Act 20 of 2006.].
