(8)The Approving Panel may, before issuing any direction under sub-section (<0 -(i)if it is of the opinion that any further inquiry in the matter is necessary, direct the Commissioner to make such inquiry or cause the inquiry to be made by any other income-tax authority and furnish a report containing the result of such inquiry to it; or(ii)call for and examine such records relating to the matter as it deems fit; or(iii)require the assessee to furnish such documents and evidence as it may direct.
