https://www.taxtmi.com/article/detailed?id=10776 Income tax authorities, including the advance ruling authority/board and the appellate tribunal, are statutorily vested with specified civil court powers (discovery, inspection, enforcing attendance, oath examination, production of documents, issuing commissions) and proceedings before them are deemed judicial for certain penal provisions; accordingly the Indian Evidence Act applies to persons legally authorised to take evidence and tax officers exercising adjudicatory functions may be treated as courts for purposes of evidence gathering within the Income tax Act's statutory scope. en-us Sat, 29 Oct 2022 09:59:11 +0530 Sat, 29 Oct 2022 09:59:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10776 Income tax authorities, including the advance ruling authority/board and the appellate tribunal, are statutorily vested with specified civil court powers (discovery, inspection, enforcing attendance, oath examination, production of documents, issuing commissions) and proceedings before them are deemed judicial for certain penal provisions; accordingly the Indian Evidence Act applies to persons legally authorised to take evidence and tax officers exercising adjudicatory functions may be treated as courts for purposes of evidence gathering within the Income tax Act's statutory scope. Articles Income Tax Sat, 29 Oct 2022 09:59:11 +0530 https://www.taxtmi.com/article/detailed?id=10776