18. Power of competent authority to require certain officers to exercise certain powers –
(1) For the purposes of any proceeding under this Act or the initiation of any such proceedings, the competent authority shall have power to cause to be conducted any inquiry, investigation or survey in respect of any person, place, property, assets, documents, books of account or any other relevant matter.
(2) For the purposes referred to in sub- section (1) the competent authority may, having regard to the nature of the inquiry, investigation of survey, require an officer of the Income-tax Department to conduct or cause to be conducted such inquiry, investigation or survey.
(3) Any officer of the Income-tax Department who is conducting or is causing to be conducted under sub section (2) may, for the purpose of such inquiry, investigation or survey, exercise any power (including the power to authorise the exercise of any power) Which may be exercised by him for any purpose under the Income-tax Act, 1961 (43 of 1961), and the provisions of this said Act shall, so far as may be, apply accordingly.