Clause 164 - Directions for assessment by Joint Commissioner or Commissioner - Direct Taxes Code Bill, 2009

Directions for assessment by Joint Commissioner or Commissioner 164. (1) A Joint Commissioner may, on a reference being made to him by the Assessing Officer or on his own motion, call for and examine the record of any proceeding in which a scrutiny assessment is pending, if he considers it necessary or expedient so to do. (2) The Joint Commissioner may issue such direction as he thinks fit for the guidance of the Assessing Officer so as to enable him to complete the scrutiny assessment referred to in sub-section (1). (3) The Joint Commissioner may seek the direction of the Commissioner for the purposes of issuing direction to the Assessing Officer so as to enable the Assessing Officer to complete the scrutiny assessment referred to in sub-section (1). (4) The Commissioner may, on a reference being made to him under sub-section (3) or on his own motion, call for and examine the record of any proceeding in which a scrutiny assessment is pending, if he considers it necessary or expedient so to do. (5) The Commissioner may issue such direction as he thinks fit for the guidance of the Assessing Officer, or the Joint Commissioner, so as to enable the assessing officer to complete the scrutiny assessment. (6) The Commissioner or Joint Commissioner shall not issue any direction which are prejudicial to the assessee unless an opportunity of being heard is given to the assessee. (7) Any direction issued under this section shall be binding on all the income-tax authorities subordinate to the authority issuing the direction. (8) The reference to Joint Commissioner in sub-section (1) and sub-section (2) shall be construed as a reference to Commissioner, if the Joint Commissioner is the Assessing Officer. (9) For the purposes of this section, any direction as to the lines on which an investigation connected with the scrutiny assessment should be made shall not be a direction prejudicial to the assessee.