https://www.taxtmi.com/circulars?id=9285 Income tax Officers must, on receipt of grounds of appeal, prepare comprehensive briefs containing a factual narration and point by point rebuttals with references to flagged documents; where facts are complex or revenue stakes are high, or in search and seizure cases, Commissioners may direct the assessing ITO to assist the Departmental Representative and aid paper book preparation. The brief, copies of orders, and the memo of appeal with grounds must be sent to the Departmental Representative through the Commissioner, with the original memo returned for verification, and Commissioners must ensure assessment records reach the representative before hearing. en-us Mon, 08 Oct 1979 00:00:00 +0530 Fri, 03 Jun 2011 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9285 Income tax Officers must, on receipt of grounds of appeal, prepare comprehensive briefs containing a factual narration and point by point rebuttals with references to flagged documents; where facts are complex or revenue stakes are high, or in search and seizure cases, Commissioners may direct the assessing ITO to assist the Departmental Representative and aid paper book preparation. The brief, copies of orders, and the memo of appeal with grounds must be sent to the Departmental Representative through the Commissioner, with the original memo returned for verification, and Commissioners must ensure assessment records reach the representative before hearing. Circulars Income Tax Mon, 08 Oct 1979 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9285