Under section 246(1) of the Income-tax Act, 2025, the Assessing Officer has the same powers as a civil…

Section 246(1) gives the Assessing Officer and certain other authorities civil-court powers for four matters only: discovery and inspection, enforcing attendance and examining on oath, compelling the production of books and documents, and issuing commissions. "Granting a temporary injunction" is not among them. These powers help the authority gather evidence; they do not make it a civil court for all purposes.