Substitution of new section for section 272A

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..... nformation returns or statements, allow inspections, etc. (1) If any person,- (a) being legally bound to state the truth of any matter touching the subject of his assessment, refuses to answer any question put to him by an income-tax authority in the exercise of its powers under this Act; or (b) refuses to sign any statement made by him in the course of any proceedings under this Act, which .....

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..... time any of the returns, statements or particulars mentioned in section 133 or section 206 or section 206A er section 206B or section 285B; or (d) to allow inspection of any register referred to in section 134 or of any entry in such register or to allow copies of such register or of any entry therein to be taken; or (e) to furnish the return of income which he is required to furnish under su .....

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..... come-tax authority not lower in rank than a Deputy Director or a Deputy Commissioner, by such income-tax authority; - (b) in a case falling under clause (f) of sub-section (2), by the Chief Commissioner or Commissioner; and (c) in any other case, by the Deputy Director or the Deputy Commissioner. (4) No order under this section shall be passed by any income- tax authority referred to in sub- .....

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