Posted October 16, 2013 by advocateguru in Learning Centre


For all purposes of the Income-tax Act, the IT authorities are vested with the various powers which are vested in a Court of Law under the Code of Civil Procedure while trying a suit in respect of any case. More particularly, the provisions of the Code of Civil procedure and the powers granted to the tax authorities under the code would be in respect of:

Discovery and inspection

enforcing the attendance, including any officer of a bank and examining him on oath

compelling the production of books of account and the documents

collection certain information [section 133B-inserted by the finance act, 1986]

Issuing commissions and summons

It shall be duty of every person who has been allotted permanent account number to quote such number in all his returns or correspondence with income tax authorities, in all challans for the payment of any sum, in all documents prescribed by the board in the interest of revenue.