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Sec144A

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29 December 2009 What is refrence U/S 144A? Please explain.
Sameer
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CA SURENDRA KUMAR RAKHECHA

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CA SURENDRA KUMAR RAKHECHA (Expert)
29 December 2009 Joint Commissioner can issue directions to the Assessing Officer to complete an assessment on the line of direction issued.

The above decision he can take either of his own or application by assessee or by AO.

Suppose one particular matter is typical one and AO has no idea how to complete it; the such type of practices may be adopted.

But such direction cannot be given which are detrimental to the assessee.
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