Section 245U of Income Tax Act "Powers of the Authority"
245U. (1) The Authority shall, for the purpose of
exercising its powers, have all the powers of a civil court
under the Code of Civil Procedure, 1908 (5 of 1908) as are
referred to in section 131 of this Act.
(2) The 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) and every proceeding before the Authority shall be
deemed to be a judicial proceeding within the meaning of
sections 193 and 228, and for the purpose of section 196, of
the Indian Penal Code (45 of 1860).
245V. The Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure in all matters arising out of the exercise of its powers under this Act.