Section 257
Section 257: proceedings before income-tax authorities to be judicial proceedings
Section 257 gives income-tax proceedings and authorities a special legal status: proceedings are deemed "judicial proceedings" for certain purposes under criminal law, and income-tax authorities are deemed to be a Civil Court for specific procedural purposes - though not for every purpose.
Judicial proceeding status
Any proceeding under this Act before an income-tax authority is 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.
Deemed status as a Civil Court
Every income-tax authority is deemed to be a Civil Court for the purposes of Section 215 of the Bharatiya Nagarik Suraksha Sanhita, 2023, but not for the purposes of Chapter XXVIII of that Sanhita.
Frequently asked questions
Does this mean an Assessing Officer is literally a judge?
No. Section 257 only deems proceedings before income-tax authorities to be judicial proceedings for specific purposes under the Bharatiya Nyaya Sanhita, 2023, and deems income-tax authorities to be a Civil Court only for the purposes of Section 215 of the Bharatiya Nagarik Suraksha Sanhita, 2023 - explicitly not for the purposes of Chapter XXVIII of that Sanhita.
Why does this status matter practically?
It gives legal weight to statements and proceedings before income-tax authorities (for example, making false statements in such proceedings can attract the same consequences as in a judicial proceeding), and gives the authority certain Civil Court-like procedural standing for the specific purposes named in the section.
Related sections
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