Clause 157 - Directions by Joint Commissioner for assessment. - Direct Taxes Code, 2010

Directions by Joint Commissioner for assessment. 157. (1) A Joint Commissioner may, on a reference being made to him by the Assessing Officer or on an application of an assessee or on his own motion, call for and examine the record of any proceeding in which an assessment is pending and if he considers it necessary or expedient so to do, he may issue such directions as he thinks fit for the guidance of the Assessing Officer so as to enable him to complete the assessment. (2) The Joint Commissioner shall not issue any direction which is prejudicial to the assessee unless an opportunity of being heard is given to him. (3) Any direction issued under this section shall be binding on the Assessing Officer. (4) For the purposes of this section, any direction as to the lines on which an investigation connected with the assessment should be made, shall not be considered as a direction prejudicial to the assessee.