Section 133(6)

133[6]
...require any person, including a banking company or any officer thereof, to furnish information in relation to such points or matters, or to furnish statements of accounts and affairs verified in the manner specified by the Assessing Officer, the Deputy Commissioner [Appeals], the Joint Commissioner or the Commissioner [Appeals], giving information in relation to such points or matters as, in the opinion of the Assessing Officer, the Deputy Commissioner [Appeals], the Joint Commissioner or the Commissioner [Appeals], will be useful for, or relevant to, any enquiry or proceeding under this Act