Section 131 Power regarding discovery, production of evidence, etc.

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The Tax Publishers [1][131. Power regarding discovery, production of evidence, etc. (1) The [2][Assessing] Officer, [3][Deputy Commissioner (Appeals)], [4][[5][Joint Commissioner]], [6][[7][, Joint Commissioner (Appeals), Commissioner (Appeals)]][8] [, [9][Principal Chief Commissioner or Chief Commissioner] or [10][Principal Commissioner or Commissioner] and the Dispute Resolution Panel referred to in clause (a) of sub-section (15) of Section 144C] 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. [11][(1A) [12][If the [13][Principal Director General or Director General] or [14][Principal Director or Director] or [15][Joint Director] or [Assistant Director] [16][or Deputy 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 purpose 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. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

[1][131. Power regarding discovery, production of evidence, etc.

(1) The [2][Assessing] Officer, [3][Deputy Commissioner (Appeals)], [4][[5][Joint Commissioner]], [6][[7][, Joint Commissioner (Appeals), Commissioner (Appeals)]][8] [, [9][Principal Chief Commissioner or Chief Commissioner] or [10][Principal Commissioner or Commissioner] and the Dispute Resolution Panel referred to in clause (a) of sub-section (15) of Section 144C] 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;

(d) issuing commissions.

[11][(1A) [12][If the [13][Principal Director General or Director General] or [14][Principal Director or Director] or [15][Joint Director] or [Assistant Director] [16][or Deputy 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 purpose 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.