Section 144A Power of Joint Commissioner to issue directions in certain cases.

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The Tax Publishers [1][144A. Power of [2][Joint] Commissioner to issue directions in certain cases[3]. [4][* * *] A [5][Joint] Commissioner may, on his own motion or on a reference being made to him by the [6][Assessing] Officer or on the application of an assessee, call for and examine the record of any proceeding in which an assessment is pending and, if he considers that, having regard to the nature of the case or the amount involved or for any other reason, it is necessary or expedient so to do, he may issue such directions as he thinks fit for the guidance of the [7][Assessing] Officer to enable him to complete the assessment and such directions shall be binding on the [8][Assessing] Officer : SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

[1][144A. Power of [2][Joint] Commissioner to issue directions in certain cases[3].

[4][* * *] A [5][Joint] Commissioner may, on his own motion or on a reference being made to him by the [6][Assessing] Officer or on the application of an assessee, call for and examine the record of any proceeding in which an assessment is pending and, if he considers that, having regard to the nature of the case or the amount involved or for any other reason, it is necessary or expedient so to do, he may issue such directions as he thinks fit for the guidance of the [7][Assessing] Officer to enable him to complete the assessment and such directions shall be binding on the [8][Assessing] Officer :