https://www.taxtmi.com/circulars?id=10088 Assessment orders must state relevant facts and issues, record points on which explanations were sought, disclose notices or requisitions, and show that the assessee was given a reasonable opportunity to explain or adduce evidence. If information gathered by the officer is relied upon, its substance must be disclosed and an opportunity to rebut recorded. For significant additions or disallowances the order must set out the evidence adduced or not adduced by the assessee, the officer's appraisal, and clear reasons for rejecting contentions, presented in separate paragraph(s). en-us Wed, 29 Aug 1973 00:00:00 +0530 Fri, 17 Jun 2011 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10088 Assessment orders must state relevant facts and issues, record points on which explanations were sought, disclose notices or requisitions, and show that the assessee was given a reasonable opportunity to explain or adduce evidence. If information gathered by the officer is relied upon, its substance must be disclosed and an opportunity to rebut recorded. For significant additions or disallowances the order must set out the evidence adduced or not adduced by the assessee, the officer's appraisal, and clear reasons for rejecting contentions, presented in separate paragraph(s). Circulars Income Tax Wed, 29 Aug 1973 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10088