Section 257 — Proceedings before income-tax authorities to be judicial proceedings
(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).
Related sections
- Section 236 — Income-tax authorities
- Section 237 — Appointment of income-tax authorities
- Section 238 — Control of income-tax authorities
- Section 239 — Instructions to subordinate authorities
- Section 240 — Taxpayer’s Charter
- Section 241 — Jurisdiction of income-tax authorities
- Section 242 — Jurisdiction of Assessing Officers
- Section 243 — Power to transfer cases
- Section 244 — Change of incumbent of an office
- Section 245 — Faceless jurisdiction of income-tax authorities
- Section 246 — Power regarding discovery, production of evidence, etc
- Section 247 — Search and seizure
- Section 248 — Powers to requisition
- Section 249 — Reasons not to be disclosed
- Section 250 — Application of seized or requisitioned assets
- Section 251 — Copying, extraction, retention and release of books of account and documents seized or requisitioned
- Section 252 — Power to call for information
- Section 253 — Powers of survey
- Section 254 — Power to collect certain information
- Section 255 — Power to inspect registers of companies
- Section 256 — Power of certain income-tax authorities
- Section 258 — Disclosure of information relating to assessees
- Section 259 — Power to call for information by prescribed income-tax authority
- Section 260 — Faceless collection of information
- Section 261 — Interpretation