Section 142(2)

Section 142(2) of the Income Tax Act, 1961 relates to the powers of the Assessing Officer (AO) to conduct an inquiry before making an assessment of the tax liability of a person. Specifically, it gives the AO the power to require any person to produce evidence, or to give any information in his possession, in relation to any matter which is relevant for the purposes of making an assessment. It also allows the AO to inspect any books of account or other documents, or any property belonging to the person. This section is often used by the AO to gather information and evidence necessary for determining the correct tax liability of the person being assessed.
 

Sec 142)2)
let me explain in detail
1. for the purpose of obtaining full information in respect of the income of any person the assessing officer may make such enquiry as he considers necessary.
it may be pertaining to any information in his possession or to produce any evidence or to give any information in his possession,.