Maintenance of order sheets ensures contemporaneous evidentiary records and strict procedural compliance in tax assessment proceedings. A procedural directive emphasises strict maintenance of order sheets as contemporaneous evidentiary records: entries must be chronological and datewise, bear consecutive serial numbers, and avoid overwritings and interpolations; every order affecting proceedings must be dated, entered, and complied with promptly, with the instructions applying mutatis mutandis to other direct tax proceedings and subject to verification by inspecting authorities.
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.
Maintenance of order sheets ensures contemporaneous evidentiary records and strict procedural compliance in tax assessment proceedings.
A procedural directive emphasises strict maintenance of order sheets as contemporaneous evidentiary records: entries must be chronological and datewise, bear consecutive serial numbers, and avoid overwritings and interpolations; every order affecting proceedings must be dated, entered, and complied with promptly, with the instructions applying mutatis mutandis to other direct tax proceedings and subject to verification by inspecting authorities.
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