India - Income Tax Act 2010 - Saarc

1.669 CH. XIV - PROCEDURE FOR ASSESSMENT S. 144BProvided further that it shall not be necessary to give such opportunity in a casewhere a notice under sub-section (1) of section 142 has been issued prior to themaking of an assessment under this section.]87[(2) The provisions of this section as they stood immediately before theiramendment by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988), shallapply to and in relation to any assessment for the assessment year commencingon the 1st day of April, 1988, or any earlier assessment year and references in thissection to the other provisions of this Act shall be construed as references to thoseprovisions as for the time being in force and applicable to the relevant assessmentyear.]88[Power of 89 [Joint Commissioner] to issue directions in certain cases.90144A. 91 [***] A 89 [Joint Commissioner] may, on his own motion or on areference being made to him by the 92 [Assessing] Officer or on theapplication of an assessee, call for and examine the record of any proceeding inwhich an assessment is pending and, if he considers that, having regard to thenature of the case or the amount involved or for any other reason, it is necessaryor expedient so to do, he may issue such directions as he thinks fit for theguidance of the 92 [Assessing] Officer to enable him to complete the assessmentand such directions shall be binding on the 92 [Assessing] Officer :Provided that no directions which are prejudicial to the assessee shall be issuedbefore an opportunity is given to the assessee to be heard.Explanation.—For the purposes of this 93 [section] no direction as to the lines onwhich an investigation connected with the assessment should be made 94 , shall bedeemed to be a direction prejudicial to the assessee.95[* * *]]Reference to Deputy Commissioner in certain cases.144B.96[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.Original section 144B was inserted by the Taxation Laws (Amendment)Act, 1975, w.e.f. 1-4-1976.]87. Inserted by the Direct Tax Laws (Second Amendment) Act, 1989, w.e.f. 1-4-1989.88. Inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976.89. Substituted for “Deputy Commissioner” by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998.Earlier “Deputy Commissioner” was substituted for “Inspecting Assistant Commissioner”by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.90. For relevant case laws, see Taxmann’s Master Guide to Income-tax Act.91. “(1)” omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.92. Substituted for “Income-tax”, ibid., w.e.f. 1-4-1988.93. Substituted for “sub-section” by the Direct Tax Laws (Amendment) Act, 1989, w.e.f.1-4-1989.94. For the meaning of the expression “direction as to . . . should be made”, see Taxmann’sDirect Taxes Manual, Vol. 3.95. Sub-section (2) omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.96. Prior to its omission, section 144B was amended by the Taxation Laws (Amendment) Act,1984, w.e.f. 1-10-1984.