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).
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(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.
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(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.
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(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.