CS Executive · Tax Laws and Practice · Basic Concept of Income Tax
Under the Income-tax Act, 2025, what is the legal character of a proceeding under the Act before an income-tax authority?
A proceeding under the Income-tax Act, 2025 before an income-tax authority is deemed to be a judicial proceeding for the purposes specified in section 257. It is not treated as a purely administrative matter, a criminal trial or a civil suit.
- AIt is deemed to be a judicial proceedingCorrect
- BIt is a purely administrative proceeding with no judicial character
- CIt is deemed to be a criminal trial
- DIt is a civil suit
Explanation
Section 257(1) deems any proceeding under the Act before an income-tax authority to be a judicial proceeding for the specified purposes. It is not a criminal trial or civil suit, though authorities are treated as a Civil Court only for limited purposes in section 257(2).
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