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<h1>Tax Officers Must Prepare Detailed Briefs for Effective Representation in Complex Cases, Says Circular.</h1> The circular emphasizes the need for thorough preparation and briefing by Income-tax Officers (ITOs) to Departmental Representatives (DRs) in complex tax cases, particularly those involving Central Circles and search and seizure. It instructs ITOs to prepare detailed briefs addressing all grounds of appeal and to assist DRs in preparing paper-books. The brief should include a narration of facts, counterpoints to contentions, and any new facts presented at the appellate level. The circular reiterates existing instructions to ensure effective representation and highlights issues with DRs not receiving necessary records on time, urging Commissioners to address this.