Power to summon witnesses and cause production of documents

An assessing authority or an appellate or revising authority (including the Appellate Tribunal) shall, for the purposes of this Act, have all the powers conferred on a court by the Code of Civil Procedure, 1908 (Central Act 5 of 1908), in respect of the following matters, namely,- (a) summoning and enforcing the attendance of any person and examining him on oath or affirmation; and (b) compelling the production of any document.