https://www.taxtmi.com/circulars?id=68265 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. en-us Wed, 12 Jun 1985 00:00:00 +0530 Sat, 22 Mar 2025 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68265 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. Circulars Income Tax Wed, 12 Jun 1985 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68265