Powers exercised by IACs u/s 144A-Coordination amongst assessing officers.

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....s and has further stated that this is a serious weakness in the set up of the direct taxes administration. 2. Sec.144 A provides for giving directions to the ITO by the Assistant Commissioners on (a) his own motion or (b) on a reference to his by the ITO or (c) on an application by the assessee. In these situations the IAC can call for and examine the records of any proceedings in which an asse....