direct tax code, 2009
pratik
(Querist) 23 June 2010
This query is : Resolved
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.(Becasue as per my understanding judicial proceeding means the proceedings which is going on the court is known as proceedings)
Thanking u all experts in advance.
