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Powers of Joint Commission (JC) to issue directions in certain cases - Section 144A

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..... an assessee, Call for and examine the record of any proceeding in which an assessment is pending. If he considers that having regard to the nature of the case or the amount involved or for any other reason, it is necessary to issue directions, then he may issue such directions as he thinks fit for the guidance of the Assessing Officer to enable him to complete the assessment. Such .....

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