The Securities and Exchange Commission has subpoenaed confidential working papers used by Touche Ross & Co., one of the nation's leading accounting firms, in its investigation of a supermarket chain now under bankruptcy proceedings.

The action has touched off a dispute over the right of an accounting firm to review the work of another in secret and the right of a government to compel an accounting firm to surrender its work papers.

The SEC filed papers in federal court in New York last month asking that the work papers be produced in its probe of the affairs of Bohack Corp., which three years ago sought the protection of Chapter XI of the U.S. Bankruptcy Law, Bohack is based in Little Neck, N.Y.

The agency is interested in finding out Touche Ross' assessment of how well or poorly Bohack's auditor - Peat, Marwick, Mitchell & Co. - carried out its job.

Touche Ross had been retained by the National Bank of North America to review Peat, Marwick's work to see if the bank had any reason to sue Bohack, which owed the bank $3.75 million plus interest when the bankruptcy petition, was filed.

The Federal Communications Commission yesterday voted 6 to 0 to allow American Telephone & Telegraph Co. to expand its dataphone digital service to 40 more cities.

The business service permits a customer to use all-digital facilities to transmit data at specified speeds between two or more points.

The 40 cities are in addition to 24 approved in 1975.

Still pending before the FCC is what permanent rates should be charged and whether AT&-T should establish a separate subsidiary.