https://www.taxtmi.com/caselaws?id=287833 An Income Tax Officer is not a Court for Section 195 of the Code of Criminal Procedure, 1898, because powers to summon witnesses, administer oaths, compel documents, or issue commissions do not by themselves confer judicial status. His function under the Income Tax Act is to ascertain taxable income and determine tax payable, which is administrative rather than judicial. The fact that proceedings may affect civil rights, or are deemed judicial proceedings for limited statutory purposes under the Income Tax Act, does not make the assessing officer a Court for Section 195. No complaint by the officer was therefore necessary, and the preliminary objection failed. en-us Wed, 03 Feb 1954 00:00:00 +0530 Tue, 05 May 2020 12:45:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287833 An Income Tax Officer is not a Court for Section 195 of the Code of Criminal Procedure, 1898, because powers to summon witnesses, administer oaths, compel documents, or issue commissions do not by themselves confer judicial status. His function under the Income Tax Act is to ascertain taxable income and determine tax payable, which is administrative rather than judicial. The fact that proceedings may affect civil rights, or are deemed judicial proceedings for limited statutory purposes under the Income Tax Act, does not make the assessing officer a Court for Section 195. No complaint by the officer was therefore necessary, and the preliminary objection failed. Case-Laws Indian Laws Wed, 03 Feb 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287833