Power of Inspecting Assistant Commissioner to directions in certain cases

An Inspecting Assistant Commissioner may request and review the record of every proceeding in which an evaluation is pending on his own initiative, upon the Income-tax Officer's referral to him, or upon the application of an assessee. If he determines that it is necessary or expedient to do so due to the nature of the case, the amount involved, or for any other reason, he may issue whatever directions he deems appropriate for the guidance of the Income-tax Officer. No adverse orders for the assessee may be issued before the assessee has a chance to be heard.

No instruction about the parameters of an inquiry related to the assessment will be deemed to be an instruction detrimental to the assessee for the purposes of this subsection. The rules in this section must be in addition to, not in conflict with, the rules in section 119's sub-section (3). The tax deduction is a good topic to know about.

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Reference to Commissioner in certain cases -

If at any point during the assessment or reassessment proceedings, the Assessing Officer determines that it is required to declare a configuration as an impermissible evasion arrangement and to calculate the consequence of such an agreement within the meaning of Chapter X-A, he may refer the matter to the Commissioner. When the Commissioner receives a reference, if he determines that Chapter X-A requirements must be invoked, he must notify the assessee and provide an opportunity for a hearing within the timeframe, not to exceed sixty days, specified in the notice. The notice must include the reasons for the Commissioner's opinion and the basis for it.

The Commissioner will give the instructions he thinks appropriate in order to declare the arrangement to be an unlawful avoidance arrangement if the assessee fails to respond to the notice within the time frame stated in the notice issued.

If the assessee objects to the planned action and the Commissioner hears the assessee in the issue but is unsatisfied with the assessee's answer, he must submit the matter to the Approving Panel in order to have the agreement declared to be an unlawful avoidance arrangement.

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