Powers of Joint Commission (JC) to issue directions in certain cases - Section 144A

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....tions in certain cases - Section 144A * A Joint Commissioner may, * On his own motion, or * On a reference made to him by the Assessing Officer, or * On the application of an assessee, Call ....

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.... the Assessing Officer (AC/DC/ITO) No directions prejudicial to the assessee shall be issued before an opportunity of being heard is given to the assessee. Directions as to the lines on which an inv....