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of <h1>Tax authority may requisition custodian to deliver books/assets; seizure rules under Section 132 and 132B then apply; reason kept secret</h1> Where an income-tax authority has reason to believe, from information in its possession, that required books, documents or assets have not been produced in response to summons/notice or are held by another authority or represent undisclosed income, it may authorize a requisitioning officer to require the custodian officer/authority to deliver those books, documents or assets. On requisition the custodian must deliver them forthwith or when no longer necessary to retain. Once delivered, the provisions applicable to seizure under section 132 and section 132B apply to the requisitioning officer as if the items were seized. The recorded reason to believe is not to be disclosed.
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