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of <h1>Income Tax authorities granted judicial status under Section 136 with powers for tax proceedings and criminal matters</h1> Section 136 of the Income Tax Act, 1961 establishes that all proceedings before income-tax authorities are deemed judicial proceedings under sections 193 and 228, and for purposes of section 196 of the Indian Penal Code. Income-tax authorities are considered Civil Courts for section 195 purposes but excluded from Chapter XXVI of the Code of Criminal Procedure, 1973. This provision grants income-tax authorities judicial status and powers while defining their jurisdictional scope within the legal framework for tax proceedings and related criminal matters.
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