(1)The [Assessing Officer] [ Substituted by Act 4 of 1988, Section 2, for certain words (w.e.f. 1.4.1988).] [Deputy Commissioner (Appeals)] [Substituted by Act 4 of 1988, Section 2, for certain words (w.e.f. 1.4.1988).], [Joint Commissioner] [ Substituted by Act 21 of 1998, Section 3, for " Deputy Commissioner" (w.e.f. 1.10.1998).][, Commissioner (Appeals)] [ Inserted by Act 29 of 1977, Section 39 and Schedule V (w.e.f. 10.7.1978).][, Chief Commissioner or Commissioner and the Dispute Resolution Panel referred to in clause (a) of sub-section (15) of section 144-C] [ Substituted by Act 33 of 2009, Section 50, for " and Chief Commissioner or Commissioner" (w.e.f. 1.10.2009).] shall, for the purposes of this Act, have the same powers as are vested in a Court under the Code of Civil Procedure, 1908 (5 of 1908), when trying a suit in respect of the following matters, namely:-(a)discovery and inspection;(b)enforcing the attendance of any person, including any officer of a banking company and examining him on oath;(c)compelling the production of books of account and other documents; and(d)issuing commissions.[(1-A) ] [Inserted by Act 41 of 1975, Section 34 (w.e.f. 1.10.1975).][If the Director General or Director or] [ Substituted by Act 26 of 1988, Section 33, for " If the Assistant Director of Inspection" (w.e.f. 1.6.1988).][Joint Director] [ Substituted by Act 21 of 1998, Section 3, for " Deputy Director" , " Assistant Commissioner" and " Assistant Director" (w.e.f. 1.10.1998).][or Assistant Director or Deputy Director] [Substituted by Act 21 of 1998, Section 3, for " Deputy Director" , " Assistant Commissioner" and " Assistant Director" (w.e.f. 1.10.1998).][, or the authorised officer referred to in sub-section (1) of section 132 before he takes action under clauses (i) to (v) of that sub-section] [ Substituted by Act 26 of 1988, Section 33, for " If the Assistant Director of Inspection" (w.e.f. 1.6.1988).][, has reason to suspect that any income has been concealed, or is likely to be concealed, by any person or class of persons, within his jurisdiction, then, for the purposes of making any enquiry or investigation relating thereto, it shall be competent for him to exercise the powers conferred under sub-section (1) on the income-tax authorities referred to in that sub-section, notwithstanding that no proceedings with respect to such person or class of persons are pending before him or any other income-tax authority.] [Inserted by Act 41 of 1975, Section 34 (w.e.f. 1.10.1975).][* * * ] [ Sub-Section (2) omitted by Act 4 of 1988, Section 36 (w.e.f. 1.4.1989).]
