Section 82 — Officers deemed to be acting judicially.
Income-tax Act, 1961
Officers deemed to be acting judicially.βEvery 1[2[Principal Chief Commissioner or Chief Commissioner] or 3[Principal Commissioner or Commissioner], Tax Recovery Officer] or other officer acting under this Schedule shall, in the discharge of his functions under this Schedule, be deemed to be acting judicially within the meaning of the Judicial Officers Protection Act, 1850 (18 of 1850).Open in Lexace · Ask the AI about this section
Lex