Power of Commissioner to issue directions in certain cases

Power of Commissioner to issue directions in certain cases. 52. Notwithstanding anything contained in sub-section (10) of section 31, the Commissioner may, on his own motion or on a reference being made to him, call for and examine the record of any pending proceeding and if he considers that, having regard to the nature of the case or the amount of tax, interest, amount forfeited or penalty, as the case may be, involved or for any other reason, it is necessary or expedient so to do, the Commissioner may issue such directions as he thinks fit for the guidance of the said officer as to the lines on which an investigation connected with assessment, re-assessment or any other proceeding under the Act be made.