Good Question.
Querist :
Anonymous
(Querist) 28 April 2011
This query is : Resolved
Our case is under ITAT (income tax appellate tribunal) in short in appeal & the Commissioner Of Income tax for where we have preferred a appeal has filed a wrong statement (in Affidavit) so can we file a case against him u/s 193 & 196 of the IPC, 1860 because as per the IT Act, 1961 any proceedings under this act is a judicial proceedings & as a civil court as per section 136 of the IT Act, 1961. So as we have seen that it is a judicial proceedings & section 196 & 193 is applicable to the IT Act, 1961 so can we file a case u/s 340, 344 & 195 of the Crpc, 1973. Against CIT (commissioner of income tax) . If possible support the answer with SC case only .
Case law required. Case law required.
Case law required.
Case law required.
Case law required.
Case law required.
Thanks
