Power regarding discovery, production of evidence, etc.

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....ief Commissioner and the Dispute Resolution Panel referred to in section 275(17)(a), shall, for the purposes of this Act, have the same powers as are vested in a court under the Code of Civil Procedure, 1908 (5 of 1908), when trying a suit in respect of the following matters:-- (a) discovery and inspection; (b) enforcing the attendance of any person, including any officer of a ba....

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....s of making any inquiry or investigation, if he has the reason to suspect that any income has been concealed, or is likely to be concealed; and (c) the authorised officer referred to in section 247(1), before taking action under section 247(1)(b)(i) to (viii), or during the course of such action. (3) Any income-tax authority exercising the powers referred to in sub-sections (1) and (2)....