Judicial character of income-tax proceedings affirmed; authorities treated as Civil Court for specified evidence provisions. Proceedings under the Income-tax Act before an income-tax authority are deemed judicial proceedings for relevant Indian Penal Code provisions and the ... Summary
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Judicial character of income-tax proceedings affirmed; authorities treated as Civil Court for specified evidence provisions.
Proceedings under the Income-tax Act before an income-tax authority are deemed judicial proceedings for relevant Indian Penal Code provisions and the authority is deemed a Civil Court for purposes of prosecution-related evidence provisions, but this deeming does not extend to the criminal procedure code's trial-procedure chapters.
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