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of <h1>Income-tax Authority Has Civil Court Powers Under Section 131 and Judicial Status Under IPC Sections 193, 196, 228</h1> The Authority vested with powers under the Income-tax Act, 1961, possesses all civil court powers as per the Code of Civil Procedure, 1908, relevant to section 131 of the Act. It is deemed a civil court for section 195 purposes but not for Chapter XXVI of the Criminal Procedure Code, 1973. Proceedings before the Authority are considered judicial under sections 193, 196, and 228 of the Indian Penal Code. From a notified date, these powers will be exercised by the Board for Advance Rulings, with the same provisions applying mutatis mutandis to the Board as to the Authority.
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