Power to collect Information - Section 133B

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....poses of this Act, enter- - (a) any building or place within the limits of the area assigned to such authority ; or - (b) any building or place occupied by any person in respect of whom he exercises jurisdiction, - at which a business or profession is carried on, whether such place be the principal place or not of such business or profession, and require any proprietor, employee or any other....

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....an Assessing Officer, and includes an Inspector of Income-tax who has been authorised by the Assessing Officer to exercise the powers conferred under this section in relation to the area in respect of which the Assessing Officer exercises jurisdiction or part thereof.+ Penalty for failure to comply with the provisions of section 133B [ Section 272AA ] * If a person fails to comply with the prov....