Directions by Joint Commissioner for assessment.

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....p;(1) A Joint Commissioner may, on a reference being made to him by the Assessing Officer or on an application of an assessee or on his own motion, call for and examine the record of any proceeding in....

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....sp; (3) Any direction issued under this section shall be binding on the Assessing Officer.    (4) For the purposes of this section, any direction as to the lines on which an investigation....