Income Tax Ordinance, 2001 — Section 224: Proceedings under the Ordinance to be judicial proceedings

224. Proceedings under the Ordinance to be judicial proceedings. —Any proceedings under this Ordinance before the Commissioner, Commissioner 1 The words “Central Board of Revenue” substituted by the Finance Act, 2007. 2 The words “Central Board of Revenue” substituted by the Finance Act, 2007. 3 The words “Central Board of Revenue” substituted by the Finance Act, 2007. 4 The figure “232” substituted by the Finance Act, 2002. 5 The words “Central Board of Revenue” substituted by the Finance Act, 2007. 6 The words “Central Board of Revenue” substituted by the Finance Act, 2007. 440 Chapter XI – Administration (Appeals) or Appellate Tribunal shall be treated as judicial proceedings within the meaning of sections 193 and 228 of the Pakistan Penal Code, 1860 (Act XLV of 1860), and for the purposes of section 196 of the Pakistan Penal Code, 1860 (Act XLV of 1860).