https://www.taxtmi.com/caselaws?id=39930 Proceedings before an Income-tax Officer under section 26A of the Income-tax Act, 1922 were treated as judicial proceedings for the limited purpose of section 195(1)(b) of the Code of Criminal Procedure, 1898, because section 37 of the Act brought them within the meaning of sections 193, 196 and 228 of the Penal Code. A complaint for offences under sections 193 and 196 IPC could therefore be made on that basis. However, the Income-tax Officer was not a civil, revenue or criminal court, so the special procedure under sections 476 and 479A of the Code did not apply. The objection to the complaint on that ground failed. en-us Mon, 27 Nov 1967 00:00:00 +0530 Tue, 12 Aug 2014 08:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39930 Proceedings before an Income-tax Officer under section 26A of the Income-tax Act, 1922 were treated as judicial proceedings for the limited purpose of section 195(1)(b) of the Code of Criminal Procedure, 1898, because section 37 of the Act brought them within the meaning of sections 193, 196 and 228 of the Penal Code. A complaint for offences under sections 193 and 196 IPC could therefore be made on that basis. However, the Income-tax Officer was not a civil, revenue or criminal court, so the special procedure under sections 476 and 479A of the Code did not apply. The objection to the complaint on that ground failed. Case-Laws Income Tax Mon, 27 Nov 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39930