Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Income-tax proceedings under Direct Taxes Code, 2010, deemed judicial; income-tax authorities treated as civil courts per IPC and CrPC.</h1> Proceedings under the Direct Taxes Code, 2010, before income-tax authorities are considered judicial proceedings as per sections 193, 228, and 196 of the Indian Penal Code. Additionally, income-tax authorities are regarded as civil courts for the purposes of section 195 of the Code of Criminal Procedure, 1973, but not for Chapter XXVI of the same code. This classification grants income-tax proceedings a judicial character, ensuring that they are conducted with the same legal rigor and procedural safeguards as court proceedings.
TaxTMI 
TaxTMI 
