Powers of the assessing authority and the appellate authority

The assessing authority and the appellate authority shall, for the purpose of this Chapter, have the same powers as are vested in a court under the Code of Civil Procedure, 1908 (Central Act No. 5 of 1908) while trying a suit, in respect of the following matters, namely:-

1. (a) enforcing the attendance of any person and examining him on oath or affirmation;
2. (b) compelling the production of any document;
3. (c) issuing commission for the examination of any witness; and
4. (d) passing such interim orders as may be necessary for the ends of justice; and any proceedings before such authority under this Chapter shall be deemed to be a Judicial proceedings within the meaning of sections 193 and 228 of the Indian Penal Code, 1860 (Central Act No. 45 of 1860) and also for the purpose of section 196 of the said Code.