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(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.

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34. It thus, provides that for the purpose of this Section, the Income-Tax Officers as specified therein, would have the same powers as are vested in the Court under Code of Civil Procedure, 1908 (hereinafter referred to as „CPC‟), in regard to:

                            (i)      discovery and inspection;
                            (ii)     enforcing the attendance of any person, including any officer
                                     of a banking company and examining him on oath;
                            (iii)    compelling the production of books of accounts and other
                                     documents; and







                              (iv)    issuing commissions.

40. Similarly, in the case of V. Datchinamurthy vs. Assistant Director of Inspection, (1984) 149 ITR 341 Madras High Court noted that the functions and the powers of the ITO appointed under the ITA, are well-defined by the statute. His principal job is to make an assessment of the income and levy Income-Tax on the basis of his determination. For the purpose of discharging his functions, he is invested with the powers to gather information, material evidence and the like. A specific power is conferred on him to summon witnesses, enforce their attendance, issue commissions and the like. In this respect, his powers are co-equivalent with those of Court of law under Code of Civil Procedure.