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<h1>Pilot Study Reveals Issues in Assessment Orders; Board Advises Better Initial Evidence Submission to Reduce Appellate Interference.</h1> A committee conducted a pilot study on appellate orders from 1968-69 by three Assistant Appellate Commissioners (AACs) in Bombay and West Bengal. The study, initiated by the Board, examined omissions and commissions in assessment orders that led to appellate interference. It highlighted that relevant evidence and material were often better presented at the appellate stage than during initial assessments, resulting in relief at appeal. The Board issued a circular to alert assessing officers to prevent such issues and advised AACs to allow Income Tax Officers (ITOs) to examine new evidence presented during appeals.