Directions by Joint Commissioner
Introduction
If the assessment is pending, the Joint Commissioner of Income Tax (JCIT) may examine the records and issue directions to the Assessing Officer for the proper completion of the assessment.
Issuance of Directions
- The JCIT may examine assessment records:
o On his own motion.
o On a reference made by the AO.
o On an application filed by the assessee.
- If necessary or expedient, the Joint Commissioner may issue binding directions to the Assessing Officer for completing the assessment.
Binding Nature of Directions
- The AO must comply with the directions issued by the JCIT.
- If an assessment order based on such directions is later found to be erroneous and prejudicial to revenue, the Commissioner or Principal Commissioner may revise it underSection 263.
Opportunity of Being Heard
- If the directions are prejudicial to the assessee, an opportunity of being heard must be provided.
- No hearing is required if the directions relate to matters already investigated.