Tax Authority Urges Accurate Order Sheets to Prevent Revenue Loss and Jurisdictional Issues in Assessments.

The circular emphasizes the importance of accurately maintaining order sheets in tax assessment proceedings. It highlights a case where a Wealth-tax officer's negligence in recording dates led to jurisdictional issues and revenue loss. The board stresses that order sheets are crucial evidentiary documents and must be meticulously maintained, with each entry dated, numbered, and free from overwriting. These instructions apply to all direct tax proceedings. Inspectors and Commissioners are advised to routinely check compliance during inspections and address any lapses by officers.