What are the powers of the Chief Commissioner or Commissioner of income tax ?

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.

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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.

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