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of <h1>Income Tax Authority Proceedings Deemed Judicial Under Section 136, Affecting Search and Seizure Legal Implications</h1> Proceedings under the Income Tax Act before income-tax authorities are considered judicial proceedings as per Section 136. These proceedings fall under the definitions provided in sections 193 and 228 of the Indian Penal Code, and every income-tax authority is deemed a Civil Court for purposes related to section 195 of the Code of Criminal Procedure. However, they are not regarded as Civil Courts for the purposes of Chapter XXVI of the Code of Criminal Procedure, 1973. This classification impacts how search and seizure procedures are conducted and the legal consequences that follow.
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