Amendment status not verified — confirm the current text below against the official source.
Power to take ev;dence on oath, etc.-The appellate authonty and the assessmg authority shall, for the ·purposes of this Act, have the same powers as are vested m a court under· the Code of Civil Procedure, 1908, when trying a suit, m respect of the followmg matters, name~y:- (a) enforcmg the attendance of ally person and ex~min- ing him on oath or affirmation; · (b) compelling the production of documents; and .. (c) issuing commissions.