1(1) Where the 2 3 Principal Director General or Director General or 4 Principal Director or Director or the 5 6 Principal Chief Commissioner or Chief Commissioner or 7 Principal Commissioner or Commissioner, in consequence of information in his possession, has reason to believe that
(a) any person to whom a summons under sub-section (1) of section 37 of the Indian Income-tax Act, 1922 (11 of 1922), or under sub-section (1) of section 131 of this Act, or a notice under sub-section (4) of section 22 of the Indian Income-tax Act, 1922, or under sub-section (1) of section 142 of this Act was issued to produce, or cause to be produced, any books of account or other documents has omitted or failed to produce, or cause to be produced, such books of account or other documents, as required by such summons or notice and the said books of account or other documents have been taken into custody by any officer or authority under any other law for the time being in force, or
(b) any books of account or other documents will be useful for, or relevant to, any proceeding under the Indian Income-tax Act, 1922 (11 of 1922), or under this Act and any person to whom a summons or notice as aforesaid has been or might be issued will not, or would not, produce or cause to be produced, such books of account or other documents on the return of such books of account or other documents by any officer or authority by whom or which such books of account or other documents have been taken into custody under any other law for the time being in force, or
(c) any assets represent either wholly or partly income or property which has not been, or would not have been, disclosed for the purposes of the Indian Income-tax Act, 1922 (11 of 1922), or this Act by any person from whose possession or control such assets have been taken into custody by any officer or authority under any other law for the time being in force, then, the 2 3 Principal Director General or Director General or 8 Principal Director or Director or the 5 6 Principal Chief Commissioner or Chief Commissioner or 7 Principal Commissioner or Commissioner may authorise any 9 Additional Director, Additional Commissioner, 10Joint Director, 11Joint Commissioner, 12Assistant Director or Deputy Director or 13Assessing Officer hereafter in this section and in sub-section (2) of section 278D referred to as the requisitioning officer to require the officer or authority referred to in clause (a) or clause (b) or clause (c), as the case may be, to deliver such books of account, other documents or assets to the requisitioning officer.
14 Explanation: For the removal of doubts, it is hereby declared that the reason to believe, as recorded y the income-tax authority under this sub-section, shall not be disclosed to any person or any authority or the Appellate Tribunal.
(2) On a requisition being made under sub-section (1), the officer or authority referred to in clause (a) or clause (b) or clause (c), as the case may be, of that sub-section shall deliver the books of account, other documents or assets to the requisitioning officer either forthwith or when such officer or authority is of the opinion that it is no longer necessary to retain the same in his or its custody.
(3) Where any books of account, other documents or assets have been delivered
to the requisitioning officer, the provisions of sub-sections (4A) to (14) (both
inclusive) of section 132 and section 132B shall, so far as may be, apply as if
such books of account, other documents or assets had been seized under
subsection (1) of section 132 by the requisitioning officer from the custody of
the person referred to in clause (a) or clause (b) or clause (c), as the case
may be, of sub-section (1) of this section and as if for the words the
authorised officer occurring in any of the aforesaid sub-sections (4A) to (14),
the words the requisitioning officer were substituted.
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1. Ins. by Act 41 of 1975, s. 36 (w.e.f. 1-10-1975).
2. Subs. by Act 4 of 1988, s. 2, for Director of Inspection (w.e.f. 1-4-1988).
3. Subs. by Act 25 of 2014, s. 4, for Director General (w.r.e.f. 1-6-2013).
4. Subs. by s. 4, ibid., for Director (w.r.e.f. 1-6-2013).
5. Subs. by Act 4 of 1988, s. 2, for Commissioner (w.e.f. 1-4-1988).
6. Subs. by Act 25 of 2014, s. 4, for Chief Commissioner (w.r.e.f. 1-6-2013).
7. Subs. by s. 4, ibid., for Commissioner (w.r.e.f. 1-6-2013).
8. Subs. by s. 4, ibid., for Director (w.r.e.f. 1-6-2013).
9. Ins. by Act 33 of 2009, s. 52 (w.e.f. 1-6-1994).
10. Subs. by Act 21 of 1998, s. 3, for Deputy Director (w.e.f. 1-10-1998).
Earlier substituted as Deputy Director by Act 4 of 1988, s. 2, for Deputy
Director of Inspection (w.e.f. 1-4-1988).
11. Subs. by s. 3, ibid., for Deputy Commissioner (w.e.f. 1-10-1998).
Earlier substituted as Deputy Commissioner by Act 4 of 1988, s. 2, for
Inspecting Assistant Commissioner (w.e.f. 1-4-1988).
12. Subs. by s. 3, ibid., for Assistant Director (w.e.f. 1-10-1998). Earlier
substituted as Assistant Director by Act 4 of 1988, s. 2 for Assistant Director
of Inspection (w.e.f. 1-4-1988).
13. Subs. by Act 4 of 1988, s. 2, for Income-tax Officer (w.e.f. 1-4-1988).
14. Ins. by Act 7 of 2017, s. 51 (w.e.f. 1-10-1975)
Section 116 Income-tax authorities
Section 117 Appointment of income-tax authorities
Section 118 Control of income-tax authorities
Section 119 Instructions to subordinate authorities
Section 120 Jurisdiction of income-tax authorities
Section 124 Jurisdiction of Assessing Officers
Section 127 Power to transfer cases
Section 129 Change of incumbent of an office
Section 131 Power regarding discovery, production of evidence, etc
Section 132 Search and seizure