Income Tax – 1585/CBDT – Dated:- 29-10-1984 – INSTRUCTION NO. 1585/CBDT Dated: October 29, 1984 The Public Accounts Committee in their 26th Report has adversely commented upon the lack of proper coordination between different assessing officers and has further stated that this is a serious weakness in the set up of the direct taxes administration. 2. Sec.144 A provides for giving directions to the ITO by the Assistant Commissioners on (a) his own motion or (b) on a reference to his by the ITO or (c) on an application by the assessee. In these situations the IAC can call for and examine the records of any proceedings in which an assessment is pending and issue directions for the guidance of the ITO to enable him to complete the assessment.
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