TMI BlogProceedings before income-tax authorities to be judicial proceedingsX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 sec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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