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of <h1>Empowering Joint Commissioners: New Tax Assessment Rules Enable Flexible Intervention with Procedural Protections for Taxpayers</h1> A legal provision in the Income Tax Bill, 2025 empowers the Joint Commissioner to issue binding directions during pending tax assessments. The provision allows intervention through three mechanisms: suo motu, on officer referral, or by assessee application. Directions must guide the Assessing Officer, with mandatory procedural safeguards including opportunity for hearing before issuing prejudicial directions. The provision largely mirrors existing legislation, maintaining administrative oversight while protecting taxpayer rights.
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