Directions for assessment by Joint Commissioner or Commissioner

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..... rd 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 purpose .....

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..... n 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 investi .....

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