Section 144B - pre assessment directions - power

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..... t January, 1976. This section empowers the Inspecting Asst. Commissioner to issue pre-assessment directions to the Income-tax Officer. Under the provisions of this section the Income-tax Officer is required to send a draft order of assessment to the assessee in a case in which he proposes to make any addition or dis-allowance in excess of the amount fixed by the Board in this behalf. If the assess .....

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..... ecords, if necessary, the Inspecting Asst. Commissioner shall issue such directions in respect of the matters covered by the objections as he thinks fit, to the Income-tax Officer to enable him to complete the assessment. Here also, the Inspecting Asst. Commissioner, while issuing any directions which are prejudicial to the assessee, shall give the assessee an opportunity of being heard. The direc .....

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