(8)The Approving Panel may, before issuing any direction under sub-section (6),—(a)if it is of the opinion that any further inquiry in the matter is necessary, direct the Principal Commissioner or 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(b)call for and examine such records relating to the matter as it deems fit; or(c)require the assessee to furnish such documents and evidence as it may direct.
