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<h1>Joint Commissioner can call assessment records and issue binding directions to Assessing Officer but must hear assessee before prejudicial orders</h1> A Joint Commissioner may, on his own motion, on reference by the Assessing Officer, or on an assessee's application, call for and examine records of any pending assessment and, if considered necessary or expedient, issue binding directions to the Assessing Officer to guide completion of the assessment. No direction prejudicial to the assessee may be issued without giving the assessee an opportunity to be heard. Directions about the manner or lines of an investigation are not deemed prejudicial for the purpose of this provision.