Proceedings before income-tax authorities deemed judicial proceedings, enabling application of penal and civil-enforcement provisions under relevant statutes. Proceedings before income-tax authorities are declared to be judicial proceedings, subjecting them to the provisions applicable to judicial proceedings under the criminal statute, and every income-tax authority is deemed a Civil Court for the purposes of the civil-security statute, thereby invoking civil-court procedural and enforcement mechanisms.
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.
Proceedings before income-tax authorities deemed judicial proceedings, enabling application of penal and civil-enforcement provisions under relevant statutes.
Proceedings before income-tax authorities are declared to be judicial proceedings, subjecting them to the provisions applicable to judicial proceedings under the criminal statute, and every income-tax authority is deemed a Civil Court for the purposes of the civil-security statute, thereby invoking civil-court procedural and enforcement mechanisms.
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