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Hello Dear,
In my view, both are the best. State PSC conducts exam for recruitment of Group A & B and being a Deputy Superintendent of Police is a group A post. Everybody knows the power of these posts.
The order of promotion as income tax Inspector-->income tax officer (gazetted grp B)--> Asstt Commissioner (equivalent to IRS)-->Dy. Commissioner--> Joint Commissioner-->Additional Commissioner-->Commissioner of income tax.
As compared to PSC, SSC CGL recruits only Group B and Group C posts. So you will not get any chance here for Group A post. By promotion you can become Group A. Income tax Inspector from SSC CGL is a group B post.
Good Luck
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