Section 257 — Proceedings before income-tax authorities to be judicial proceedings

Old Act equivalent: Section 136 of IT Act 1961 Sub-part: B—Powers

Statutory Text

(1) Any proceeding under this Act before an income-tax authority shall be deemed to be a judicial proceeding within the meaning of sections 229 and 267 and for the purposes of section 233 of the Bharatiya Nyaya Sanhita, 2023 (45 of 2023). (2) Every income-tax authority shall be deemed to be a Civil Court for the purposes of section 215 of the Bharatiya Nagarik Suraksha Sanhita, 2023 (46 of 2023), but not for the purposes of Chapter XXVIII of the Bharatiya Nagarik Suraksha Sanhita, 2023 (46 of 2023). Disclosure of information relating to assessees.

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Applies to: All proceedings under the Act before any income-tax authority.
Conditions: Deemed to be judicial proceedings within meaning of Bharatiya Nyaya Sanhita, 2023.
Time limits: None.
Monetary limits: None.
Exceptions: None.

None noted from the extracted pages.