Power of Joint Commissioner can issue binding directions to Assessing Officer; prejudicial directions require an opportunity to be heard.

Joint Commissioner may call for and examine records of pending assessments on his own motion, by reference, or on assessee application and issue directions necessary to guide completion of assessment, which are binding on the Assessing Officer; prejudicial directions require giving the assessee an opportunity of being heard, but directions on the lines of an investigation are not deemed prejudicial.

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