Deemed judicial status for income tax proceedings brings evidentiary and procedural consequences to tax adjudication.

Proceedings under the Income tax Act are deemed to be judicial proceedings for specified criminal law purposes, subjecting tax proceedings to the evidentiary and procedural consequences of judicial proceedings. Income tax authorities are deemed to be a Civil Court for a defined provision of the civic security statute, while the civic statute's Chapter XXVIII does not apply to income tax authorities.

---

---

---