https://www.taxtmi.com/circulars?id=9283 Defective drafting of assessment and penalty orders-failure to record facts, give fact based reasons for rejecting accounts or estimating profit, cite comparable cases, issue summons when burden warrants, examine affidavit deponents, allow adequate time for explanations, and provide itemised reasons for disallowances-leads to appellate losses. Commissioners must correct these shortcomings through instruction, inspection, adverse comment on defaulting officers, and by using AACs' confidential assistance to promote balanced, well reasoned assessments and non mechanical penalty orders. en-us Mon, 08 Jan 1979 00:00:00 +0530 Fri, 03 Jun 2011 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9283 Defective drafting of assessment and penalty orders-failure to record facts, give fact based reasons for rejecting accounts or estimating profit, cite comparable cases, issue summons when burden warrants, examine affidavit deponents, allow adequate time for explanations, and provide itemised reasons for disallowances-leads to appellate losses. Commissioners must correct these shortcomings through instruction, inspection, adverse comment on defaulting officers, and by using AACs' confidential assistance to promote balanced, well reasoned assessments and non mechanical penalty orders. Circulars Income Tax Mon, 08 Jan 1979 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9283