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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Coordination among assessing officers: supervisory directions should trigger cross tax action when assessment records reveal related issues.</h1> Provision under Section 144A permits Assistant Commissioners to examine records of pending assessments and issue directions to Income Tax Officers to complete assessments; while doing so they must scrutinise files for clues relevant to other direct tax statutes and, if such matters are found, issue separate instructions to initiate or coordinate action under those statutes.

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