Section 70(1) gives powers to the proper officer to call upon any person by issuing a summon to be physically present before him to either give evidence or 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.
(ICAI FAQ PUBLICATIONS 06-09-2017 Power to summon persons to give evidence and produce documents : FAQ NO. 19)