Section 131 of Income Tax Act "Power regarding discovery, production of evidence, etc "
131. (1) The Assessing Officer, Deputy Commissioner
(Appeals), Joint Commissioner, Commissioner (Appeals),
Principal Chief Commissioner or Chief Commissioner or
Principal Commissioner or Commissioner and the Dispute
Resolution Panel referred to in clause (a) of sub-section
(15) of section 144C 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.
(1A) If the Principal Director General or Director
General or Principal Director or Director or Joint Director
or Assistant Director or Deputy Director, 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, 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.
(2) For the purpose of making an inquiry or investigation in
respect of any person or class of persons in relation to an
agreement referred to in section 90 or section 90A, it shall
be competent for any income-tax authority not below the rank
of Assistant Commissioner of Income-tax, as may be notified
by the Board in this behalf, 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 it or any other income-tax
authority.
(3) Subject to any rules made in this behalf, any authority
referred to in sub-section (1) or sub-section (1A) or
sub-section (2) may impound and retain in its custody for
such period as it thinks fit any books of account or other
documents produced before it in any proceeding under this
Act :
Provided that an Assessing Officer or an Assistant Director
or Deputy Director shall not-
(a) impound any books of account or other documents without
recording his reasons for so doing, or
(b) retain in his custody any such books or documents for a
period exceeding fifteen days (exclusive of holidays)
without obtaining the approval of the Principal Chief
Commissioner or Chief Commissioner or Principal Director
General or Director General or Principal Commissioner or
Commissioner or Principal Director or Director therefor, as
the case may be.
Section 130 Faceless jurisdiction of income-tax authorities
What is Power regarding discovery, production of evidence, etc? Section 131 of Income Tax Act 1961
What is Search and seizure? Section 132 of Income Tax Act 1961
Powers to requisition books of account, etc? Section 132A of Income Tax Act 1961
What is Application of seized or requisitioned assets? Section 132B of Income Tax Act 1961
What is Power to call for information? Section 133 of Income Tax Act 1961
What is Power of survey? Section 133A of Income Tax Act 1961
What is Power to collect certain information? Section 133B of Income Tax Act 1961