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).