(2) The Assessing Officer may issue a notice to the person referred to in sub-rule (1) requiring him on a date specified therein to produce or cause to be produced at such time and at such place as the Assessing Officer may specify such accounts or documents or evidence as the Assessing Officer may require and may from time to time issue further notices requiring production of such further accounts or documents or other evidence as he may require.
(3) The Assessing Officer may examine on oath any other person or make such other inquiry as he may deem fit.
(4) Before any material gathered in the course of the examination or inquiry under sub-rule (3) is used by the Assessing Officer against the person referred to in sub-rule (1), the Assessing Officer shall give a reasonable notice to that person to show cause why such material should not be used against him."
Extra Notes for Readers:
- Rule 112A was introduced by the Income Tax (2nd Amendment) Rules, 1965.
Reference/Source: Check at Income Tax site for latest version of the Rules - link