Section 131 in The Income- Tax Act, 1995

131. Power regarding discovery, production of evidence, etc.

(1) The 2[ Assessing] Officer, 3[ Deputy commissioner (Appeals)], 4[ Deputy Commissioner] 5[ Commissioner (appeals)] and 6[ Chief Commissioner or Commissioner] shall, for the purposes of this Act, have the same powers as are vested in a court under the Code of Civil 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,

(d) issuing commissions.

(1A) 7[ 8[ If the Director General or Director or Deputy Director or Assistant 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 his 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) 9[ Omitted by the Direct Tax Laws (Amendment) Act, 1987 , w. e. f. 1- 4- 1989 .]

999999. -- (c) in a case where two or more Income- Tax Officers have concurrent jurisdiction over such assessee in relation to any function, be the Income- Tax Officers empowered to perform such function by the Board or, as the case may be, the Income- Tax Officers to whom such function has been assigned by an offer of commissioner under sub- section (2) of section 124 or, as the case may be under sub- section (2) of section 125A.

2. Substituted for" Income- tax" by the Direct Tax Laws (Amendment) Act, 1987, w. e. f. 1- 4- 1988.

3. Substituted for" Appellate Assistant Commissioner", ibid.

4. Substituted for" Inspecting Assistant Commissioner", ibid.

5. Inserted by the Finance (No. 2) Act, 1977, w. e. f. 10- 7- 1978.

6. Substituted for" Commissioner" by the Direct Tax Laws (Amendment) Act, 1987, w. e. f. 1- 4- 1988.

7. Inserted by the Taxation Laws (Amendment) Act, 1975, w. e. f. 1- 10- 1975.

8. Substituted for" If the Assistant Director of Inspection" by the Finance Act, 1988, w. e. f., 1- 6- 1988.

9. Prior to the omission, sub- section (2) read as under:" (2) Without prejudice to the provisions of any other law for the time being in force, where a person to who a summons is issued either to attend to give evidence or produce books of account or other documents at a certain place and time, intentionally omits to attend or produce the books of account or documents at the place or time, the income- tax authority may impose upon him such fine not exceeding five hundred rupee as it thinks fit, and the fine so levied may be recovered in the manner provided in Chapter XVIII- D."

(3) Subject to any rules made in this behalf, any authority referred to in sub- section (1) 1[ or sub- section (1A)] 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 2[ Assessing] Officer 4[ or an 4[ Assistant 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 5[ 6[ Chief Commissioner or Director General or Commissioner or Director therefore, as the case may be.]]

Search and seizure 8