Section 248 — Powers to requisition

(1) Where the approving authority, in consequence of information in his
possession, has reason to believe that—
( a) any person to whom a summons under section 131(1) or a notice under
section 142(1) of the Income-tax Act, 1961 (43 of 1961) or summons
under section 246(1), or notice under section 268(1) of this Act was
issued to produce, or cause to be produced, any books of account or
other documents, or any information in electronic form or on a computer
system has omitted or failed to produce, or cause to be produced, such
books of account or other documents, or such information as required
by such summons or notice and the said books of account or other
documents, or any computer system containing the said information
have been taken into custody by any officer or authority 75 under any
other law for the time being in force; or
( b) any books of account or other documents, or any information in elec -
tronic form or on a computer system will be useful for, or relevant to,
any proceeding under the Income-tax Act, 1961 (43 of 1961) or this Act
and any person to whom a summons or notice as aforesaid has been or
might be issued will not, or would not, produce or cause to be produced,
such books of account or other documents, or such information on the
return of such books of account or other documents or computer system
containing such information by any officer or authority by whom or by
which such books of account or other documents or computer system
containing the said information have been taken into custody 75 under
any other law for the time being in force; or
( c) any assets represent either wholly or partly income or property which
has not been, or would not have been, disclosed for the purposes of the
Income-tax Act, 1961 (43 of 1961) or this Act by any person from whose
possession or control such assets have been taken into custody by any
officer or authority under any other law for the time being in force,
then, the approving authority may authorise any, Joint Director or Joint Commis-
sioner or Assistant Director or Assistant Commissioner or Income-tax Officer (herein
and in section 489(2) referred to as the requisitioning officer) to require the officer
or authority referred to in clause (a) or (b) or (c), to deliver such assets or books of
account or other documents, or computer system containing such information to
the requisitioning officer.
(2) On a requisition being made under sub-section (1), the officer or authority referred
to in clause (a) or (b) or (c), of that sub-section, shall deliver such assets or books
of account or other documents, or computer system containing such information
to the requisitioning officer either forthwith or when such officer or authority is of
the opinion that it is no longer necessary to retain the same in his or its custody.
(3) Where any assets or books of account or other documents, or computer system
containing such information have been delivered to the requisitioning officer, the
provisions of sections 247(4)( b), 247(7) to (11), 250 and 251 shall, so far as may
be, apply as if such books of account or other documents, or computer system
containing such information or assets had been seized under section 247 by the
requisitioning officer from the custody of the person referred to in sub-section (1)
(a) or (b) or (c), and as if for the words “the authorised officer”, occurring in any
of the sections 247(4)(b), 247(7) to (11), 250 and 251, the words “the requisitioning
officer” were substituted.