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    <description>Senior tax officers - namely the Principal Director General/Director General or Principal Director/Director, the Principal Chief Commissioner/Chief Commissioner or Principal Commissioner/Commissioner, and the Joint Commissioner - are competent to make any enquiry under the income-tax law and, for that purpose, are vested with all the powers that an Assessing Officer has under the Act in relation to making enquiries.</description>
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      <description>Senior tax officers - namely the Principal Director General/Director General or Principal Director/Director, the Principal Chief Commissioner/Chief Commissioner or Principal Commissioner/Commissioner, and the Joint Commissioner - are competent to make any enquiry under the income-tax law and, for that purpose, are vested with all the powers that an Assessing Officer has under the Act in relation to making enquiries.</description>
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