https://www.taxtmi.com/circulars?id=9483 Prohibits mechanical fixing of hearings and mandates that notices under notice u/s 143(2) be issued only after study of records and after noting points for discussion; hearing notices must include a list of points for the assessee to address. I.A.Cs should check compliance during inspections, the instruction applies to other direct taxes, and officers must bring the procedure to staff attention. en-us Mon, 04 Oct 1982 00:00:00 +0530 Mon, 06 Jun 2011 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9483 Prohibits mechanical fixing of hearings and mandates that notices under notice u/s 143(2) be issued only after study of records and after noting points for discussion; hearing notices must include a list of points for the assessee to address. I.A.Cs should check compliance during inspections, the instruction applies to other direct taxes, and officers must bring the procedure to staff attention. Circulars Income Tax Mon, 04 Oct 1982 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9483