Section 136 of the Income-tax Act, 1961, designates proceedings before income-tax authorities as judicial proceedings. This classification is significant because it grants these proceedings a formal status similar to that of court proceedings, thereby ensuring that the conduct and decisions of income-tax authorities are subject to legal scrutiny and standards. The section implies that any false evidence given during these proceedings can be prosecuted under the Indian Penal Code, similar to perjury in a court of law. This provision underscores the seriousness with which tax matters are treated and ensures that all parties involved adhere to principles of truth and integrity. By classifying these proceedings as judicial, the section also reinforces the importance of due process and fair treatment in tax administration, providing taxpayers with a framework for accountability and transparency.