Sec144A

This query is : Resolved

Report Abuse Follow Query Ask a Query

SAMEER UPADHYAY

SAMEER UPADHYAY (Querist)
Follow

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

CA SURENDRA KUMAR RAKHECHA

CA SURENDRA KUMAR RAKHECHA (Expert)
Follow

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.