Directions for assessment by Joint Commissioner or Commissioner

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Full Text of the Document

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....any proceeding in which a scrutiny assessment is pending, if he considers it necessary or expedient so to do. (2) The Joint Commissioner may issue such direction as he thinks fit for the guidance of the Assessing Officer so as to enable him to complete the scrutiny assessment referred to in sub-section (1). (3) The Joint Commissioner may seek the direction of the Commissioner for the purposes ....