https://www.taxtmi.com/caselaws?id=24888 Proceedings before an income-tax authority are treated as judicial proceedings for the purposes of false evidence-related offences under the Penal Code, so sections 193 and 196 can apply to fabricated accounts used in assessment proceedings. A retrospective amendment to the Income-tax Act deeming the authority to be a civil court for the purpose of section 195 CrPC was characterised as procedural, because it did not create a new offence or enhance punishment. On that basis, the amendment was regarded as constitutionally valid and not barred by the prohibition on ex post facto penal legislation under Article 20(1). en-us Mon, 24 Aug 1987 00:00:00 +0530 Sat, 23 Jan 2010 10:34:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24888 Proceedings before an income-tax authority are treated as judicial proceedings for the purposes of false evidence-related offences under the Penal Code, so sections 193 and 196 can apply to fabricated accounts used in assessment proceedings. A retrospective amendment to the Income-tax Act deeming the authority to be a civil court for the purpose of section 195 CrPC was characterised as procedural, because it did not create a new offence or enhance punishment. On that basis, the amendment was regarded as constitutionally valid and not barred by the prohibition on ex post facto penal legislation under Article 20(1). Case-Laws Income Tax Mon, 24 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24888