Section 131 : Power regarding discovery, production of evidence, etc.

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Power regarding discovery, production of evidence, etc.

131. (1) The Assessing Officer, Deputy Commissioner (Appeals),Joint Commissioner,Commissioner (Appeals), Chief Commissioner or Commissioner and the Dispute Resolution Panel referred to in clause (a) of sub-section (15) of section 144C 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, namely :—

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