Assessment supervision: Directions by senior tax officers guide scrutiny assessments and bind subordinate income-tax authorities, subject to hearing.

A Joint Commissioner may call for and examine records of pending scrutiny assessments on reference or on his own motion and issue directions to guide the Assessing Officer; he may seek the Commissioner's direction. The Commissioner likewise may call for records and issue directions to the Assessing Officer or Joint Commissioner. Directions prejudicial to the assessee require an opportunity to be heard. All directions are binding on subordinate income-tax authorities; references to Joint Commissioner are construed as references to Commissioner where the Joint Commissioner is the Assessing Officer. Investigation line directions are not prejudicial directions.

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