https://www.taxtmi.com/manuals?id=1343 The Power of the Joint Commissioner under Section 144A allows him, on his own motion, a reference by the Assessing Officer, or an assessee's application, to call for and examine records of pending assessment proceedings and issue binding directions to guide the Assessing Officer. No direction prejudicial to the assessee may be issued without giving an opportunity to be heard, and directions on lines of investigation are not deemed prejudicial. The power applies only to matters pending in assessment or reassessment, and directions under this provision are not appealable. en-us Wed, 23 Dec 2015 18:31:00 +0530 Tue, 21 May 2024 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1343 The Power of the Joint Commissioner under Section 144A allows him, on his own motion, a reference by the Assessing Officer, or an assessee's application, to call for and examine records of pending assessment proceedings and issue binding directions to guide the Assessing Officer. No direction prejudicial to the assessee may be issued without giving an opportunity to be heard, and directions on lines of investigation are not deemed prejudicial. The power applies only to matters pending in assessment or reassessment, and directions under this provision are not appealable. Manuals Income Tax Wed, 23 Dec 2015 18:31:00 +0530 https://www.taxtmi.com/manuals?id=1343