Para 19.04 of the Minutes of the Conference of Commissioners of Income-tax.

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....could be represented better before the Tribunal by the DRs if the ITOs who made the assessments invariably briefed them fully with the facts and assisted them in preparation of the paper-books. 2. As per Paras 31 and 32 of Chapter XX of Office Manual (Vol.II Section II) as soon as grounds of appeal are received by the Income-tax Officer, he should without waiting for the posting of the appeal for....

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....t the different points raised by the appellant without much trouble. Any facts and contentions which were not put before the ITO but were placed before the Appellate Authorities for the first time should also be pointed out and dealt with in the brief. The same procedure for briefing DRs should also be adopted in the appeals filed by the Department. 4. The brief along with one copy each of Income....