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Directions for assessment by Joint Commissioner or Commissioner

..... the Assessing Officer or on his own motion, call for and examine the record 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 Join .....

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..... an opportunity of being heard is given to the assessee. (7) Any direction 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 pu .....

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