Section 232 of the Income Tax Act

Section 232 of the Income Tax Act: Recovery by suit or under other law not affected

The several modes of recovery specified in this Chapter shall not affect in any way—

(a)  any other law for the time being in force relating to the recovery of debts due to Government; or

(b)  the right of the Government to institute a suit for the recovery of the arrears due from the assessee;

and it shall be lawful for the Assessing Officer or the Government, as the case may be, to have recourse to any such law or suit, notwithstanding that the tax due is being recovered from the assessee by any mode specified in this Chapter.