Direct Tax Code, 2009
pratik
(Querist) 12 March 2010
This query is : Open
Hello experts
1)When i was reading the direct tax code, 2009 a section say that between the assessee and the ITO, A.O. Or any higher authority will be designated as a civil court . so can i say that the conetmpt of court act, 1971 is applicable if any contempt occurs.
2) as i it also say that between the assessee and the ITO, A.O. Or any higher authority any proceeding will be considered as judicial proceeding so i think that the conempt of court act, 1971. also pls tell me what is the meaning of judicial proceeding.
Thanking u all experts in advance.
