https://www.taxtmi.com/article/detailed?id=7329 Where enhancement or revision is predicated on an asserted failure of the assessing officer to make enquiries, initiating adverse proceedings against the assessee should be conditional upon first addressing the officer's conduct; contemporaneous evidence such as acknowledged filings, order sheet notings, written references to verbal requisitions, and affidavits from authorized representatives should be obtained and relied on before pursuing enhancement or revision. en-us Sat, 18 Mar 2017 11:04:24 +0530 Sat, 18 Mar 2017 11:04:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7329 Where enhancement or revision is predicated on an asserted failure of the assessing officer to make enquiries, initiating adverse proceedings against the assessee should be conditional upon first addressing the officer's conduct; contemporaneous evidence such as acknowledged filings, order sheet notings, written references to verbal requisitions, and affidavits from authorized representatives should be obtained and relied on before pursuing enhancement or revision. Articles Income Tax Sat, 18 Mar 2017 11:04:24 +0530 https://www.taxtmi.com/article/detailed?id=7329