Directions by Joint Commissioner

Introduction

The Joint Commissioner may issue necessary directions to the Assessing Officer so as to guide him to complete the assessment proceedings.  Such directions can be issued if it is necessary to do so, having regard to the nature of the case or the amount involved, or for any other reason.

1. Issue of Directions

1.1 When can the Joint Commissioner issue directions?

If an assessment is pending in any proceedings, the Joint Commissioner may call for and examine the records of such proceedings, either on his own or on a reference made by the Assessing Officer or on an application of the assessee. If he considers that it is necessary or expedient to do so, after having regard to the nature of the case or the amount involved or for any other reason, he may issue such directions as he thinks fit for the guidance of the Assessing Officer so that the Assessing Officer can complete the assessment.

The Commissioner or Principal Commissioner can exercise the revisionary power under Section 377 if the assessment order, passed based on such directions issued by the Joint Commissioner, is found to be erroneous and prejudicial to the interest of the revenue.

1.2 Directions are binding

The directions issued by the Joint Commissioner will be binding on the Assessing Officer.

1.3 Opportunity of being heard

Where directions being issued are prejudicial to the assessee, an opportunity of being heard shall be given to him. However, there is no requirement to provide an opportunity of being heard where directions being issued are based on a matter on which an investigation has already been made.

This article is general information and not tax advice. Provisions change. Confirm your position with a qualified professional before acting.