https://www.taxtmi.com/acts?id=11812 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. en-us Fri, 17 Sep 2010 10:58:15 +0530 Fri, 17 Sep 2010 10:58:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11812 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. Act-Rules Bills Fri, 17 Sep 2010 10:58:15 +0530 https://www.taxtmi.com/acts?id=11812