Power to summon compels attendance and production of documents in tax inquiries, treated as judicial proceedings. The proper officer under this Act has power to summon any person whose attendance he considers necessary to give evidence or to produce a document or any other thing in any inquiry in the same manner as provided in the case of a civil court under the Code of Civil Procedure; every such inquiry shall be deemed to be a 'judicial proceedings' within the meaning of the relevant Penal Code provisions concerning false evidence.
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 compels attendance and production of documents in tax inquiries, treated as judicial proceedings.
The proper officer under this Act has power to summon any person whose attendance he considers necessary to give evidence or to produce a document or any other thing in any inquiry in the same manner as provided in the case of a civil court under the Code of Civil Procedure; every such inquiry shall be deemed to be a "judicial proceedings" within the meaning of the relevant Penal Code provisions concerning false evidence.
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