Section - 131 - Power regarding discovery, production of evidence, etc
C.-PowersPower 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)
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discovery and inspection;
(b)
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enforcing the attendance of any person, including any officer of a banking company and examining him on oath;
(c)
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compelling the production of books of account and other documents; and
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