135 Power of Director General or Director, Chief Commissioner or Commissioner and Joint Commissioner | Knowledge Bank

CHAPTER XIII

INCOME-TAX AUTHORITIES

Power ofPrincipal Director General or Director General or Principal Director or Director,Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner and Joint Commissioner.

135. The Principal Director General or Director General or Principal Director or Director, the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner and the Joint Commissioner shall be competent to make any enquiry under this Act, and for this purpose shall have all the powers that an Assessing Officer has under this Act in relation to the making of enquiries.

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