[1][$132. Search and Seizure.

[2](1) [3][Where the [4][Principal Director General or Director General] or [5][Principal Director or Director] or the [6][Principal Chief Commissioner or Chief Commissioner] or [7][Principal Commissioner or Commissioner] or Additional Director or Additional Commissioner] [8][or Joint Director or Joint Commissioner], in consequence of information in his possession, has reason to believe that

(a) any person to whom a summons under sub-section (1) of Section 37 of the Indian income-tax Act, 1922 (11 of 1922) or under sub-section (1) of Section 131 of this Act, or a notice under sub-section (4) of Section 22 of the Indian Income-tax Act 1922 (11 of 1922), or under sub-section (1) of Section 142 of this Act was issued to produce, or cause to be produced, any books of account or other documents has omitted or failed to produce, or cause to be produced, such books of account, or other documents as required by such summons or notice, or