Section 269UI. Powers of the appropriate authority

269UI. Powers of the appropriate authority. —The appropriate authority shall have, for the purposes of this Chapter, all the powers that a[1] [[2] [Principal Chief Commissioner or Chief Commissioner] or[[3]] [Principal Commissioner or Commissioner]] of Income-tax has for the purposes of this Act under section 131. or[[3]] [Principal Commissioner or Commissioner]] of Income-tax has for the purposes of this Act under