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    <title>Passing of speaking orders u/s 143(3).</title>
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    <description>The Board identifies a practice where ITOs compute total income by merely recording figures from the draft assessment or tagging IAC directions, resulting in cryptic, non-self-contained assessment orders. Commissioners are directed to curb this practice and ensure assessment orders are speaking, containing articulated reasons for income computation and relief to facilitate proper appellate review.</description>
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    <pubDate>Thu, 12 Jul 1984 00:00:00 +0530</pubDate>
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      <title>Passing of speaking orders u/s 143(3).</title>
      <link>https://www.taxtmi.com/circulars?id=9561</link>
      <description>The Board identifies a practice where ITOs compute total income by merely recording figures from the draft assessment or tagging IAC directions, resulting in cryptic, non-self-contained assessment orders. Commissioners are directed to curb this practice and ensure assessment orders are speaking, containing articulated reasons for income computation and relief to facilitate proper appellate review.</description>
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      <pubDate>Thu, 12 Jul 1984 00:00:00 +0530</pubDate>
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