Power regarding discovery, production of evidence, etc.
C.—Powers
Power regarding discovery, production of evidence, etc.
44 131. (1) The 45[Assessing] Officer, 46[Deputy Commissioner (Appeals)], 47[Deputy Commissioner] 48[, Commissioner (Appeals)] and 49[Chief Commissioner or Commissioner] shall, for the purposes of this Act, have the same powers as are vested in a court under the Code of Civil Procedure, 1908 (5 of 1908), when trying a suit in respect of the following matters, namely :—
( a) discovery and inspection;
( b) enforcing the attendance of any person, including any officer of a banking company and examining him on oath;
( c) compelling the production of books of account and other documents; and
( d) issuing commissions.
50 [(1A) 51[If the Director General or Director or Deputy Director or Assistant Director, or the authorised officer referred to in sub-section (1) of section 132 before he takes action under clauses (i) to (v) of that sub-section,] has reason to suspect that any income has been concealed, or is likely to be concealed, by any person or class of persons, within his jurisdiction, then, for the purposes of making any enquiry or investigation relating thereto, it shall be competent for him to exercise the powers conferred under sub-section (1) on the income-tax authorities referred to in that sub-section, notwithstanding that no proceedings with respect to such person or class of persons are pending before him or any other income-tax authority.
(3) Subject to any rules made in this behalf, any authority referred to in sub-section (1) 53 [or sub-section (1A)] may impound and retain in its custody for such period as it thinks fit any books of account or other documents produced before it in any proceeding under this Act:
( a) impound any books of account or other documents without recording his reasons for so doing, or
( b) retain in his custody any such books or documents for a period exceeding fifteen days (exclusive of holidays) without obtaining the approval of the 57[ 58 [Chief Commissioner or Director General or Commissioner or Director therefor, as the case may be.]]