(8)The Approving Panel may, before issuing any direction under sub-section (6), -(i)if it is of the opinion that any further inquiry in the matter is necessary, direct the Commissioner to make such further inquiry or cause to make such further inquiry to be made by any other income-tax authority and furnish a report containing the results of such inquiry to it; or(ii)call for and examine such records related to the matter as it deems fit; or(iii)require the assessee to furnish such document and evidence as it may so direct.
