What is the Power of [Principal Director General or] Director General or [Principal Director or] Director, [Principal Chief Commissioner or] Chief Commissioner or [Principal Commissioner or] Commissioner and Joint Commissioner? Is Proceedings before income-tax authorities to be judicial proceedings? Section 135 and 136 of Income Tax Act 1961

Power of [Principal Director General or] Director General or [Principal Director or] Director, [Principal Chief Commissioner or] Chief Commissioner or [Principal Commissioner or] Commissioner and Joint Commissioner and Proceedings before income-tax authorities to be judicial proceedings are defined under section 135 and 136 of Income Tax Act 1961. Provisions under these Sections are :

Section 135 of Income Tax Act "Power of [Principal Director General or] Director General or [Principal Director or] Director, [Principal Chief Commissioner or] Chief Commissioner or [Principal Commissioner or] Commissioner and Joint Commissioner"

135. The Principal Director General or Director General or Principal Director or Director, the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner and the Joint Commissioner shall be competent to make any enquiry under this Act, and for this purpose shall have all the powers that an Assessing Officer has under this Act in relation to the making of enquiries.

 

Section 136 of Income Tax Act "Proceedings before income-tax authorities to be judicial proceedings"

136. Any proceeding under this Act before an income-tax authority shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228 and for the purposes of section 196 of the Indian Penal Code (45 of 1860) and every income-tax authority shall be deemed to be a Civil Court for the purposes of section 195, but not for the purposes of Chapter XXVI of the Code of Criminal Procedure, 1973 (2 of 1974).

Income Tax Act 1961

What is the Power of [Principal Director General or] Director General or [Principal Director or] Director, [Principal Chief Commissioner or] Chief Commissioner or [Principal Commissioner or] Commissioner and Joint Commissioner? Is Proceedings before income-tax authorities to be judicial proceedings? Section 135 and 136 of Income Tax Act 1961

What is Disclosure of information respecting assessees? Section 138 of Income Tax Act 1961

What is Return of income? Section 139 of Income Tax Act 1961

What is Permanent account number? Section 139A of Income Tax Act 1961

What is Scheme for submission of returns through Tax Return Preparers? Section 139B of Income Tax Act 1961

What is Power of Board to dispense with furnishing documents, etc., with return? What is Filing of return in electronic form? Section 139C and 139D of Income Tax Act 1961

Income Tax Return by whom to be verified? What is Self-assessment? Section 140 and 140A of Income Tax Act 1961

What is Inquiry before assessment? What is Estimation of value of assets by Valuation Officer? Section 142 and 142A of Income Tax Act 1961

What is Assessment? What is Best judgment assessment? Section 143 and 144 of Income Tax Act 1961

What is Power of Joint Commissioner to issue directions in certain cases? What is Reference to Commissioner in certain cases? Section 144A and 144BA of Income Tax Act 1961

What is Reference to dispute resolution panel? Section 144C of Income Tax Act 1961

What is Method of accounting? What is Method of Accounting in certain cases? Section 145 and 145A of Income Tax Act 1961

What is Income escaping assessment? What is Issue of notice where income has escaped assessment? Section 147 and 148 of Income Tax Act 1961

What is Time limit for notice? What are the Provision for cases where assessment is in pursuance of an order on appeal, etc? Section 149 and 150 of Income Tax Act 1961