Directions by Joint Commissioner for assessment.

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..... ommissioner 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 asses .....

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..... 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 con .....

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