Section 272
Section 272: power of Joint Commissioner to issue directions in certain cases
Section 272 lets a Joint Commissioner step into a pending assessment - on their own initiative, on a reference from the Assessing Officer, or on the assessee's own application - and issue binding directions to guide how the Assessing Officer completes the assessment.
When directions can be issued
A Joint Commissioner may, on their own motion, on a reference from the Assessing Officer, or on an assessee's application, call for and examine the record of any pending assessment proceeding. If, having regard to the nature of the case, the amount involved, or any other reason, the Joint Commissioner considers it necessary or expedient, they may issue directions for the Assessing Officer's guidance to complete the assessment - and such directions are binding on the Assessing Officer.
Hearing required for prejudicial directions
No direction that is prejudicial to the assessee can be issued without first giving the assessee an opportunity of being heard.
Investigation directions are not 'prejudicial'
For this section, a direction about the lines on which an investigation connected with the assessment should be conducted is not deemed to be a direction prejudicial to the assessee (and so does not by itself require a prior hearing).
Frequently asked questions
Are a Joint Commissioner's directions binding on the Assessing Officer?
Yes - Section 272(1)(b) makes such directions binding on the Assessing Officer.
Do I get a hearing before a direction that harms my case is issued?
Yes - no direction prejudicial to the assessee can be issued without giving the assessee an opportunity of being heard, except for directions purely about the lines of investigation, which are not treated as prejudicial.
Can I ask the Joint Commissioner to review my pending assessment?
Yes - Section 272(1) allows the Joint Commissioner to call for the record on the Joint Commissioner's own motion, on a reference from the Assessing Officer, or on the assessee's own application.
Related sections
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Get help with your pending assessmentLast updated 9 September 2026