Proceedings before income-tax authorities to be judicial proceedings
[As per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
Section 257(1) of Income Tax Act 2025
(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.
Section 257(2) of Income Tax Act 2025
(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.