Powers of Joint Commission (JC) to issue directions in certain cases - Section 144A - Income Tax - Ready Reckoner - Income Tax

Powers of Joint Commission (JC) to issue directions in certain cases - Section 144A A Joint Commissioner may, On his own motion, or On a reference made to him by the Assessing Officer, or On the application of an assessee, Call for and examine the record of any proceeding in which an assessment is pending. If he considers that having regard to the nature of the case or the amount involved or for any other reason, it is necessary to issue directions, then he may issue such directions as he thinks fit for the guidance of the Assessing Officer to enable him to complete the assessment. Such directions shall be binding on the Assessing Officer (AC/DC/ITO) No directions prejudicial to the assessee shall be issued before an opportunity of being heard is given to the assessee. Directions as to the lines on which an investigation connected with the assessment should be made, shall not be deemed to be a direction prejudicial to the assessee. The directions u/s 144A can be issued only if the case is pending in an assessment/reassessment. No appeal can be filed against the Directions issued u/s 144A .