Opportunity to Adduce Evidence: assessment orders must record facts, disclosures and reasons to prevent evidence disputes on appeal. Assessment orders must state relevant facts and issues, record points on which explanations were sought, disclose notices or requisitions, and show that the assessee was given a reasonable opportunity to explain or adduce evidence. If information gathered by the officer is relied upon, its substance must be disclosed and an opportunity to rebut recorded. For significant additions or disallowances the order must set out the evidence adduced or not adduced by the assessee, the officer's appraisal, and clear reasons for rejecting contentions, presented in separate paragraph(s).
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Opportunity to Adduce Evidence: assessment orders must record facts, disclosures and reasons to prevent evidence disputes on appeal.
Assessment orders must state relevant facts and issues, record points on which explanations were sought, disclose notices or requisitions, and show that the assessee was given a reasonable opportunity to explain or adduce evidence. If information gathered by the officer is relied upon, its substance must be disclosed and an opportunity to rebut recorded. For significant additions or disallowances the order must set out the evidence adduced or not adduced by the assessee, the officer's appraisal, and clear reasons for rejecting contentions, presented in separate paragraph(s).
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