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yes , you are right.........!!!

According to Act 131 - It was not evenclear from the summons whether these were under the Income-tax Act orWealth-tax Act or Gift-tax Act. It was not stated by the revenue departmentbefore the court in what connection and under which Act the books of accountand documents were required to be produced by the petitioners. According tothe court, so far as the scope and ambit of section 131(1) of the Income-taxAct was concerned, it was clear from a plain reading of the provision itselfthat the powers thereunder could be exercised only "for the purposes of thisAct". The expression "for the purposes of this Act" should mean for thepurposes of proceedings under the Act pending before the concernedauthority.

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