Proceedings before income-tax authorities deemed judicial proceedings, attracting penal consequences and limited civil-court status for prosecutions. Proceedings before income-tax authorities are deemed judicial proceedings, attracting penal provisions relating to evidence offences, and each income-tax ... Summary
Proceedings before income-tax authorities deemed judicial proceedings, attracting penal consequences and limited civil-court status for prosecutions.
Proceedings before income-tax authorities are deemed judicial proceedings, attracting penal provisions relating to evidence offences, and each income-tax authority is deemed a civil court for purposes that govern initiation of prosecutions, while expressly excluding applicability of the chapter of criminal procedure that governs trial and related criminal processes.
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