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CA Final · Direct Tax Laws & International Taxation · Income Tax Authorities

In a hearing before an Income-tax Commissioner, a witness gives false evidence. Under section 257 of the Income-tax Act, 2025, which statement is correct?

Proceedings under the Act before an income-tax authority are deemed judicial proceedings, including for section 233 of the Bharatiya Nyaya Sanhita, 2023. Authorities are deemed a Civil Court only for section 215 of the Bharatiya Nagarik Suraksha Sanhita, not for its Chapter XXVIII.

  1. AProceedings under the Act before an income-tax authority are deemed to be judicial proceedings for the purposes of section 233 of the Bharatiya Nyaya Sanhita, 2023, among othersCorrect
  2. BProceedings before income-tax authorities are administrative only and never judicial
  3. CEvery income-tax authority is deemed a Civil Court for all purposes of Chapter XXVIII of the Bharatiya Nagarik Suraksha Sanhita, 2023
  4. DOnly proceedings before the Board are deemed judicial proceedings

Explanation

Section 257(1) deems any proceeding under the Act before an income-tax authority to be a judicial proceeding, including for section 233 of the Bharatiya Nyaya Sanhita, 2023. Section 257(2) deems authorities a Civil Court for section 215 of the BNSS but expressly not for Chapter XXVIII, so the third option is wrong.

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