144A. [ Power of ] [ Inserted by Act 41 of 1975, Section 45 (w.e.f. 1.4.1976).][Joint Commissioner] [ Substituted by Act 21 of 1998, Section 3, for " Deputy Commissioner" (w.e.f. 1.10.1998).][to issue directions in certain cases.- ] [ Inserted by Act 41 of 1975, Section 45 (w.e.f. 1.4.1976).]
[* * *] [ Certain words omitted by Act 4 of 1988, Section 126 (w.e.f. 1.4.1989).][A] [ Inserted by Act 41 of 1975, Section 45 (w.e.f. 1.4.1976).] [Joint Commissioner] [Substituted by Act 21 of 1998, Section 3, for " Deputy Commissioner" (w.e.f. 1.10.1998).][may, on his own motion or on a reference being made to him by the ] [ Inserted by Act 41 of 1975, Section 45 (w.e.f. 1.4.1976).] [Assessing Officer] [ Substituted by Act 4 of 1988, Section 2, for " Income-tax Officer" (w.e.f. 1.4.1988).][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 ] [ Inserted by Act 41 of 1975, Section 45 (w.e.f. 1.4.1976).] [Assessing Officer] [Substituted by Act 4 of 1988, Section 2, for " Income-tax Officer" (w.e.f. 1.4.1988).][to enable him to complete the assessment and such directions shall be binding on the ] [ Inserted by Act 41 of 1975, Section 45 (w.e.f. 1.4.1976).][Assessing Officer] [Substituted by Act 4 of 1988, Section 2, for " Income-tax Officer" (w.e.f. 1.4.1988).]:[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] [ Inserted by Act 41 of 1975, Section 45 (w.e.f. 1.4.1976).][section] [ Substituted by Act 3 of 1989, Section 22, for " sub-section" (w.e.f. 1.4.1989).][, 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.] [ Inserted by Act 41 of 1975, Section 45 (w.e.f. 1.4.1976).][* * *] [ Sub-Section (2) omitted by Act 4 of 1988, Section 126 (w.e.f. 1.4.1989).]
