https://www.taxtmi.com/acts?id=51817 Joint Commissioner may call for and examine records of pending assessments on his own motion, by reference, or on assessee application and issue directions necessary to guide completion of assessment, which are binding on the Assessing Officer; prejudicial directions require giving the assessee an opportunity of being heard, but directions on the lines of an investigation are not deemed prejudicial. en-us Thu, 14 Aug 2025 17:21:32 +0530 Tue, 19 Aug 2025 17:51:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51817 Joint Commissioner may call for and examine records of pending assessments on his own motion, by reference, or on assessee application and issue directions necessary to guide completion of assessment, which are binding on the Assessing Officer; prejudicial directions require giving the assessee an opportunity of being heard, but directions on the lines of an investigation are not deemed prejudicial. Act-Rules Income Tax Thu, 14 Aug 2025 17:21:32 +0530 https://www.taxtmi.com/acts?id=51817