Deeming of tax proceedings as Civil Court enables prosecution on complaint by tax authority under penal law. Proceedings before income-tax authorities are treated as judicial proceedings and the Finance Act, 1985, deems an income-tax authority to have Civil Court status to permit complaint-driven prosecutions under the penal law, while excluding applicability of specified criminal procedure provisions; the amendment operates from the commencement of the revised criminal procedure code.
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.
Deeming of tax proceedings as Civil Court enables prosecution on complaint by tax authority under penal law.
Proceedings before income-tax authorities are treated as judicial proceedings and the Finance Act, 1985, deems an income-tax authority to have Civil Court status to permit complaint-driven prosecutions under the penal law, while excluding applicability of specified criminal procedure provisions; the amendment operates from the commencement of the revised criminal procedure code.
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