Power to take evidence on oath etc.

The assessing authority or the appellate authority, for the purposes of this Act, shall have the same powers as are vested in a court under the Code of Civil Procedure, 1908 while trying a suit, in respect of: (a) enforcing the attendance of any person and examining him on oath; (b) compelling the production of any document; (c) issuing commissions for the examination of witnesses. The prescribed authority shall refund to assessee the amount of tax, penalty interest or other amount, if any, paid by such assessee in excess of the amount due from him. The refund may be made either by cash or, at the option of the assessee by deduction of such excess from the amount of tax, penalty interest or other amount due in respect of any other period: Provided that, the prescribed authority shall first apply such excess towards the recovery of any amount due in respect of which a notice under section 9 has been served, and shall then refund the balance, if any.