Income-tax Act, 1961

C.-Powers

Power regarding discovery, production of evidence, etc.

131. (1) The Assessing Officer, Deputy Commissioner (Appeals), Joint Commissioner ⁷⁴[, Joint Commissioner (Appeals)], Commissioner (Appeals), Principal Chief Commissioner or Chief Commissioner or 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
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