https://www.taxtmi.com/acts?id=3298 Joint Commissioner may, on his own motion, on reference from the Assessing Officer, or on application by the assessee, call for and examine the record of any proceeding in which an assessment is pending and issue directions, binding on the Assessing Officer, to guide completion of the assessment; no direction prejudicial to the assessee shall be issued before the assessee is given an opportunity to be heard, and directions about the lines of investigation are not deemed prejudicial. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 12 Sep 2025 18:24:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3298 Joint Commissioner may, on his own motion, on reference from the Assessing Officer, or on application by the assessee, call for and examine the record of any proceeding in which an assessment is pending and issue directions, binding on the Assessing Officer, to guide completion of the assessment; no direction prejudicial to the assessee shall be issued before the assessee is given an opportunity to be heard, and directions about the lines of investigation are not deemed prejudicial. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3298