Power of Joint Commissioner to issue directions in certain cases

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....issue directions in certain cases (1) A Joint Commissioner may, on his own motion or on a reference being made to him by the Assessing Officer or on the application of an assessee, call for and exa....

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....hall be binding on the Assessing Officer. (2) No directions which are prejudicial to the assessee shall be issued under sub-section (1) without giving an opportunity of being heard to the assessee.....