Commissioner] to issue directions in certain cases.
90144A.91[***] A 89[Joint Commissioner] may, on his own motion
or on a reference being made to him by the 92[Assessing]
Officer 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 92[Assessing]
Officer to enable him to complete the assessment and such directions shall be binding
on the 92[Assessing] Officer :
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 93[section] no direction as to the lines on
which an investigation connected with the assessment should be made94, shall be deemed to be a direction prejudicial
to the assessee.