Rule 268 gives the prescribed authority and the Inquiry Officer the powers of a court under the Code of Civil Procedure, 1908 for discovery and inspection, enforcing attendance and examining on oath, compelling production of books and documents, and issuing commissions, in proceedings under rules 261 to 267.
268
Rules 2026 · Rule 268
Powers of prescribed authority and Inquiry Officer (inquiry against an authorised income-tax practitioner)
Rules 261-310
The rule. For any proceedings under rules 261 to 267, the prescribed authority and the Inquiry Officer have the same powers as a court under the Code of Civil Procedure, 1908 when trying a suit in respect of (a) discovery and inspection; (b) enforcing the attendance of any person, including an officer of a banking company, and examining him on oath; (c) compelling the production of books of account and other documents; and (d) issuing commissions.