Joint Commissioner directions: may bind Assessing Officer in assessment proceedings, subject to hearing before prejudicial directions.

A Joint Commissioner may call for and examine records of any pending assessment proceeding and issue directions to guide the Assessing Officer in completing the assessment; such directions are binding on the Assessing Officer. No direction prejudicial to the assessee may be issued without giving the assessee an opportunity of being heard. A direction about the lines of an investigation connected with the assessment is not deemed prejudicial to the assessee.

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