Power regarding discovery, production of evidence, etc.

For the objectives of this Act, the Evaluating Officer, Deputy Commissioner (Appeals), Deputy Commissioner or Commissioner (appeals), and Chief Commissioner or Commissioner shall be granted the same powers as are entrusted in a court under the Code of Civil Procedure 1908 (5 of 1908), when attempting a suit in respect of the following matters, namely:-

(a) discovering and examining;

(b) requiring anybody to appear, including any bank officer, and questioning them under oath,

(c) demand the provision of financial records and other papers; and

(d) commissions being granted.

 

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Before acting, if the Director General, Deputy Director, Assistant Director, or the authorised official mentioned in section 132 has grounds to believe that any income has been disguised or is likely to be concealed by any individual or group of individuals under his authority, then, regardless of the fact that no proceedings regarding such a person or class of people are currently pending before him or any other income-tax authority, he shall be competent to exercise the powers on the income-tax authorities referred to in that sub-section for the purposes of establishing any enquiry or investigation relating thereto.

Any authority may seize and hold in custody any books of account or other papers submitted before it in any process under this Act for the duration it deems appropriate, subject to any regulations imposed in this regard.

With the caveat that an Assessing Officer or Assistant Director cannot impounded any books of account or other documents without documenting the reasons for doing so, nor can they be kept in their care for longer than fifteen days (excluding holidays) without the Chief Commissioner, Director General, Commissioner, or Director's consent, as applicable.

In the event that two or more income-tax officers have legislative authority over the assessee with regard to any function, the Board may authorise one or more income-tax officers to carry out that function, or, in some cases, an offer of commissioner may designate another income-tax officer to carry out that function. Without limiting the provisions of any other law currently in effect, the income-tax authority may impose upon a person to whom a summons is issued either to attend to give evidence or to produce books of account or other documents at a designated place and time any fine not exceeding five hundred rupees that it deems fit, and the fine so levied may be recovered.

 

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