Section 144A - Power of Joint Commissioner to issue directions in certain cases - Income-tax Act, 1961

1 [Power of 2 [ Joint Commissioner ] to issue directions in certain cases. 144A. 3 [* * *] A 4 [Joint Commissioner] may, on his own motion or on a reference being made to him by the 5 [Assessing] Officer or on the application of an assessee, call for and examine the record of any proceeding in which an assessment is pending and, if he considers that, having regard to the nature of the case or the amount involved or for any other reason, it is necessary or expedient so to do, he may issue such directions as he thinks fit for the guidance of the 6 [Assessing] Officer to enable him to complete the assessment and such directions shall be binding on the 7 [Assessing] Officer : Provided that no directions which are prejudicial to the assessee shall be issued before an opportunity is given to the assessee to be heard. Explanation. -For the purposes of this 8 [section] no direction as to the lines on which an investigation connected with the assessment should be made, shall be deemed to be a direction prejudicial to the assessee. 9 [* * *]] ------------------------------ Notes :- 1. Inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976. 2. Substituted for Deputy Commissioner by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Earlier Deputy Commissioner was substituted for Inspecting Assistant Commissioner by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 3. (1) omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. 4. Substituted for Deputy Commissioner by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Earlier Deputy Commissioner was substituted for Inspecting Assistant Commissioner by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 5 . Substituted for Income-tax by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 6. Substituted for Income-tax by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 7. Substituted for Income-tax by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 8. Substituted for sub-section by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. 9. Sub-section (2) omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.