Power of 7[ Chief Commissioner or Commissioner] and of 8[ 8a [Joint] Commissioner] to make enquiries under this Act

 Power of ⁷[ Chief Commissioner or Commissioner] and of ⁸[ ^8a [Joint] Commissioner] to make enquiries under this Act 

Section –  12A.  The ⁷ [Chief Commissioner or Commissioner] and the ⁸[ ^8a [Joint] Commissioner] shall be competent to make any enquiry under this Act, and for this purpose, shall have all the powers that an ⁹[Assessing Officer] has under this Act in relation to the making of enquiries.]