TMI BlogPower regarding discovery, production of evidence, etc.X X X X Extracts X X X X X X X X Extracts X X X X ..... rincipal Chief Commissioner or] Chief Commissioner or 19 [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 :- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry 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. ] 17 [ (2) For the purpose of making an inquiry or investigation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oduced before it in any proceeding under this Act : Provided that an 11 [ Assessing ] Officer 12 [ or an 13 [ Assistant Director 14 [ 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 holi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , w.e.f. 1-4-1988. 4. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 5. Substituted vide Finance (No.2) Act, 2009, w.e.f. 1-10-2009, before it was read as, and Chief Commissioner or Commissioner , earlier , Substituted for and Commissioner by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 6. Inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent) Act, 1987, w.e.f. 1-4-1988. 16. Substituted for Chief Commissioner or Commissioner therefor by the Finance Act, 1988, w.e.f. 1-6-1988. 17. Inserted vide Finance Act, 2011 w.e.f. 1.6.2011. Earlier [ Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. ] 18. Inserted vide Finance Act, 2011 w.e.f. 1.6.2011. 19. Inserted vide THE FINANCE (No. 2) ACT, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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