Maintainance of order sheets.

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....eed to by him and recorded in order sheet A.O. issued. This was done on 15th September 1971. The signature of the assessee was also obtained in the order sheet on that date. Actually however the assessment order in respect of the relevant assessment was signed and issued only in January 1972 and there was a direction in the assessment order that penalty proceedings should be initiated. The ITAT on....

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....ict observance of the existing instructions regarding maintenance of order sheets. The order sheet being contemporaneous record of the proceedings assumes evidentiary value. Accordingly, an ITO should be very careful in writing up an order sheet. Over-writings are to be avoided and so also interpolations. The ITO should see that the order sheet contains datewise record of events relating to partic....