Inspecting Assistant Commissioner directions binding on assessing officers after draft-order and objection procedure protects assessee hearing rights.

Sections 144A and 144B authorize the Inspecting Assistant Commissioner to examine records of pending assessments and issue binding directions to Income-tax Officers to guide completion of assessments; prejudicial directions require an opportunity to be heard. Where a proposed prejudicial variation exceeds a Board-fixed threshold, the Income-tax Officer must send a draft order to the assessee, allow a short period for objections or acceptance, and, if objections are filed, refer the draft and objections to the Inspecting Assistant Commissioner whose considered directions on the objections are binding.

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