https://www.taxtmi.com/caselaws?id=49395 The Supreme Court held that proceedings before an Income-tax Officer are judicial proceedings under section 193 of the Indian Penal Code but not considered as proceedings in a court under section 195(1)(b) of the Code of Criminal Procedure. The Court affirmed the Bombay High Court's ruling, dismissing the appellant's complaint as it was not filed by the Income-tax Officer. The judgment clarified that although the proceedings are judicial, the requirement for a complaint from the court itself does not extend to proceedings before an Income-tax Officer. en-us Fri, 07 Feb 1964 00:00:00 +0530 Tue, 08 Nov 2016 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49395 The Supreme Court held that proceedings before an Income-tax Officer are judicial proceedings under section 193 of the Indian Penal Code but not considered as proceedings in a court under section 195(1)(b) of the Code of Criminal Procedure. The Court affirmed the Bombay High Court's ruling, dismissing the appellant's complaint as it was not filed by the Income-tax Officer. The judgment clarified that although the proceedings are judicial, the requirement for a complaint from the court itself does not extend to proceedings before an Income-tax Officer. Case-Laws Income Tax Fri, 07 Feb 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49395