Power to summon and compel production of evidence enables tax inquiries and treats such inquiries as judicial proceedings. The proper officer may summon any person to give evidence or produce documents or things for any inquiry, in the same manner as a civil court under the Code of Civil Procedure; such inquiry is treated as judicial proceedings, attracting the penal provisions governing false evidence and related offences.
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.
Power to summon and compel production of evidence enables tax inquiries and treats such inquiries as judicial proceedings.
The proper officer may summon any person to give evidence or produce documents or things for any inquiry, in the same manner as a civil court under the Code of Civil Procedure; such inquiry is treated as judicial proceedings, attracting the penal provisions governing false evidence and related offences.
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