Power of 10[Joint Commissioner] to issue directions in certain cases.

11*** A 10[Joint Commissioner] may, on his own motion or on a reference being made to him by the 4[Assessing Officer] or on the application of an assessee, call for and examine the record of any proceeding in which an assessment is pending and, if he considers that, having regard to the nature of the case or the amount involved or for any other reason, it is necessary or expedient so to do, he may issue such directions as he thinks fit for the guidance of the 4[Assessing Officer] to enable him to complete the assessment and such directions shall be binding on the 4[Assessing Officer]:

Provided that no directions which are prejudicial to the assessee shall be issued before an opportunity is given to the assessee to be heard.

Explanation.—For the purposes of this 12[section] no direction as to the lines on which an investigation connected with the assessment should be made, shall be deemed to be a direction prejudicial to the assessee.

13*

² Subs. by Act 4 of 1988, s. 49, for “by any notice given under sub-section (2) of section 139” (w.e.f. 1-4-1989).

³ Ins. by Act 41 of 1975, s. 44 (w.e.f. 1-4-1976).

⁴ Subs. by Act 4 of 1988, s. 2, for “Income-tax Officer” (w.e.f. 1-4-1988).

⁵ Subs. by s. 49, ibid., for “shall make the assessment” (w.e.f. 1-4-1989).

⁷ Ins. by s. 49, ibid., (w.e.f. 1-4-1989).

⁸ Ins. by Act 36 of 1989, s. 17 (w.e.f. 1-4-1989).

⁹ Ins. by Act 41 of 1975, s. 45 (w.e.f. 1-4-1976).

¹⁰ Subs. by Act 21 of 1998, s. 3, for “Deputy Commissioner” (w.e.f.1-10-1998). Earlier the quoted words were substituted by Act 4 of 1988, s. 2, for “Inspecting Assistant Commissioner” (w.e.f. 1-4-1988).

¹² Subs. by Act 3 of 1989, s. 22, for “sub-section” (w.e.f. 1-4-1989).

1. Section 144 renumbered as sub-section (1) thereof by Act 36 of 1989, s. 17 (w.e.f. 1-4-1989). 6. The words “or refundable to the assess” omitted by s. 49, ibid. (w.e.f. 1-4-1989). 11. The brackets and figures “(1)” omitted by Act 4 of 1988, s. 126 (w.e.f. 1-4-1989). 13. Sub-section (2) omitted by Act 4 of 1988, s. 50 (w.e.f. 1-4-1989).

[144B. Reference to Deputy Commissioner in certain cases].—Omitted by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988), s. 51 (w.e.f. 1-4-1989).]]