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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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Proceedings before income-tax authorities deemed judicial proceedings, attracting penal consequences and limited civil-court status for prosecutions.</h1> 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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