(1)The Assessing Officer, Joint Commissioner, Joint Commissioner (Appeals), Commissioner (Appeals), Commissioner or Principal Commissioner, or Chief Commissioner or Principal Chief Commissioner and the Dispute Resolution Panel referred to in section 275(17)(a), shall, for the purposes of this Act, have the same powers as are vested in a court under the Code of Civil Procedure, 1908, when trying a suit in respect of the following matters:––(a)discovery and inspection;(b)enforcing the attendance of any person, including any officer of a banking company and examining him on oath;(c)compelling the production of books of account and other documents; and(d)issuing commissions.
