Power to summon persons to give evidence and produce documents

Power to summon persons to give evidence and produce documents.-

1. (1) The Assessing Authority or officer authorized under this Act shall have power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any inquiry in the same manner, as provided in the case of a civil court under the provisions of the Code of Civil Procedure, 1908 (Central Act No. 5 of 1908).
2. (2) Every such inquiry referred to in sub-section
3. (1) shall be deemed to be a ‘judicial proceedings’ within the meaning of section 229 and section 267 of the Bharatiya Nyaya Sanhita, 2023 (Central Act No. 45 of 2023).