(1)Where the [Director General or Director][or the ] [Inserted by Act 41 of 1975, Section 36 (w.e.f. 1.10.1975).][Chief Commissioner or Commissioner] [ Substituted by Act 4 of 1988, Section 2, for " Commissioner" (w.e.f. 1.4.1988).][, in consequence of information in his possession, has reason to believe that-(a)any person to whom a summons under sub-section (1) of section 37 of the Indian Income-tax Act, 1922 (11 of 1922), or under sub-section (1) of section 131 of this Act, or a notice under sub-section (4) of section 22 of the Indian Income-tax Act, 1922 (11 of 1922), or under sub-section (1) of section 142 of this Act was issued to produce, or cause to be produced, any books of account or other documents has omitted or failed, to produce or cause to be produced, such books of account or other documents, as required by such summons or notice and the said books of account or other documents have been taken into custody by any officer or authority under any other law for the time being in force, or(b)any books of account or other documents will be useful for, or relevant to, any proceeding under the Indian Income-tax Act, 1922 (11 of 1922), or under this Act and any person to whom a summons or notice as aforesaid has been or might be issued will not, or would not, produce or cause to be produced, such books of account or other documents on the return of such books of account or other documents by any officer or authority by whom or which such books of account or other documents have been taken into custody under any other law for the time being in force, or(c)any assets represent either wholly or partly income or property which has not been, or would not have been, disclosed for the purposes of the Indian Income-tax Act, 1922 (11 of 1922), or this Act by any person from whose possession or control such assets have been taken into custody by any officer or authority under any other law for the time being in force, then, the ] [Director General or Director] [ Substituted by Act 21 of 1998, Section 3, for " Deputy Director" (w.e.f. 1.10.1998).] or the [Chief Commissioner or Commissioner] [ Substituted by Act 21 of 1998, Section 3, for " Deputy Commissioner" (w.e.f. 1.10.1998).][may authorise any ] [Inserted by Act 41 of 1975, Section 36 (w.e.f. 1.10.1975).] [Additional Director, Additional Commissioner,] [ Inserted by Act 33 of 2009, Section 52 (w.r.e.f. 1.6.1994).] [Joint Director] [ Substituted by Act 4 of 1988, Section 2, for " Director or Inspection" (w.e.f. 1.4.1988).], [Joint Commissioner] [ Substituted by Act 4 of 1988, Section 2, for " Commissioner" (w.e.f. 1.4.1988).], [Assistant Director] [ Substituted by Act 4 of 1988, Section 2, for " Assistant Director of Inspection" (w.e.f. 1.4.1988).] [or Deputy Director] [ Substituted by Act 21 of 1998, Section 3, for " Assistant Commissioner" (w.e.f. 1.10.1998).], [Assistant Commissioner or Deputy Commissioner] [Substituted by Act 21 of 1998, Section 3, for " Assistant Commissioner" (w.e.f. 1.10.1998).][or Income-tax Officer (hereafter in this section and in sub-section (2) of section 278-D referred to as the requisitioning officer) to require the officer or authority referred to in clause (a) or clause (b) or clause (c), as the case may be, to deliver such books of account, other documents or assets to the requisitioning officer. [Inserted by Act 41 of 1975, Section 36 (w.e.f. 1.10.1975).]
