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POWERS OF THE JOINT COMMISSIONER TO ISSUE DIRECTIONS IN CERTAIN CASES UNDER SECTION 144A

Income Tax - Return of Income and Assessment Procedure - 21 - A Joint Commissioner may, On his own motion, or On a reference made to him by the Assessing Officer, or On the application of an assessee, .....

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necessary to issue directions, then he may issue such directions as he thinks fit for the guidance of the Assessing Officer (AC/DC/ITO) to enable him to complete the assessment. Such directions shall .....

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