Amendment status not verified — confirm the current text below against the official source.
Power to summon wztnesses and cause productzon of documents.-An assessing authonty or an appellate or revismg authority (including the Appellate Tnbunal) shall, for the purposes of this Act, have all the powers conferred on a court by the Code ofCivil Procedure, 1908 (Cen- tral Act 5 of 1908), in respect of the followmg matters, namely,- (a) summoning and enforcing the attendance of any person and examinmg him on oath or affirmation; and (b) compelling the producticn of any document.