Directions by Joint Commissioner guide assessments and are binding, but prejudicial directions require an opportunity to be heard.

Section 157 authorises a Joint Commissioner to call for and examine records of pending assessments, on reference, application, or on his own motion, and to issue directions to guide the Assessing Officer for completion of assessment; such directions are binding on the Assessing Officer, but no direction prejudicial to the assessee may be issued without affording the assessee an opportunity of being heard, and directions about investigatory lines are not deemed prejudicial.

---

---

---