Power of Joint Commissioner to issue directions in certain cases [Section 144A] :

(i) A Joint Commissioner may on his own motion or on a reference being made to him by the 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 so to do, he may issue such direction as he thinks fit for the guidance of the Assessing Officer to enable him to complete the assessment. Such directions shall be binding on the Assessing Officer.

(ii) No directions which are prejudicial to the assessee shall be issued before an opportunity is given to the assessee to be heard.