Section 5(2) in Taxation On Income (Investigation Commission) Act, 1947
(2)If in the course of investigation into a case referred to it under sub- section (1), the Commission has reason to believe that some person other than the person whose case is being investigated has himself evaded payment of taxation on income, it may make a report to the Central Government stating its reasons for such belief, and on receipt of such report the Central Government may at any time refer the case of such other person to the Commission for investigation and report.
