Chief Commissioner or Commissioner are administrative heads with a little difference. The former has mainly administrative functions whereas the Commissioner combines both administrative and Judicial functions and powers.
(a) Gratuity fund is to be approved by the Chief Commissioner or Commissioner (CC or C) u/s 2(5).
(b) Approved Superannuation Fund also needs approval by these officers u/s 2(6).
(c) Provident Fund is recognised by CC or C u/s 2(38).
(d) Registration of a charitable or religious trust is done by CC or C u/s 12A.
(e) On authorisation by the Central Government they can appoint income-tax authorities below the rank of an Assistant Commissioner u/s 117.
(f) Jurisdiction of the AO is also determined by them u/s 124.
(g) Transfer of cases from one AO to the other AO under their jurisdiction can be ordered by them u/s 127.
(h) They can enforce attendance of the witnesses etc. u/s 131.
(i) They can issue authorisation to certain officers for conduct of search and seizure u/s 132.
(j) Enquiry-can be undertaken by them u/s 135.
(k) They can reveal information respecting certain assessees u/s 138.
(l) The AO has to seek approval of CC or C to call for audit report u/s 142.
(m) Reopening of assessment u/s 151 after expiry of four years requires sanction of CC or C u/s 151.
(n) They can reduce or waive interest u/s 220 paid or payable by assessee.
(o) They can instruct AO withhold refund u/s 241 in certain cases.
(p) They are required to send report to the Settlement Commission u/s 245D.
(q) AO is to be directed by them to prefer appeals against the first appellate authority to the Appellate Tribunal u/s 253.
(r) The Commissioner is empowered to revise order of the AO u/s 263 if that is prejudicial to the revenue
(s) Penalty can be waived or reduced by them u/s 273A.