Power regarding discovery, production of evidence, etc.

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....issioner 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, 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 banking company and ex....

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....r or Assistant Director for the purposes of making any inquiry or investigation in relation to any concealment of income, if he has the reason to suspect that any income has been so concealed, or is likely to be so concealed by such person or class of persons within his jurisdiction; and (c) the authorised officer referred to in section 247(1), before taking action under section 247(1)(i)....