122. Power to take evidence on oath, etc.-
(1) The Deputy Commissioner of Taxes, the Joint Commissioner of Taxes, the Commissioner, 1[the Director General, Central Intelligence Cell,] the Commissioner (Appeals) and the Appellate Tribunal shall, for the purposes of this Ordinance, have the same powers as are vested in a Court under the Code of Civil Procedure, 1908 (Act V of 1908), when trying a suit in respect of the following matters, namely:-
(a) discovery and inspection;
(b) enforcing the attendance of any person and examining him on oath or affirmation;
(c) compelling the production of accounts or documents (including accounts or documents relating to any period prior or subsequent to the income year); and
(d) issuing commissions for the examination of witness.
(2) The Deputy Commissioner of Taxes shall not exercise his powers under this section for the purpose of enforcing the attendance of an employee of a scheduled bank as a witness or compelling the production of books of account of such a bank except with the prior approval of the Commissioner.
(3) Any authority mentioned in sub-section (1) may impound and retain in its custody for such period as it considers fit, any books of accounts or other documents produced before it in any proceeding under this Ordinance.
(4) Any proceeding under this Ordinance, before any authority mentioned in sub-section (1), shall be deemed to be a judicial proceeding within the meaning of section 193 and 228, and for the purposes of section 196, of the Penal Code (Act XLV of 1860).
1Subs by F.A. 2010
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