Timely availability of Memorandum of Appeal to DR.

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....'s notice that the DRs do not get at the time of hearing copy of Memorandum of Appeal filed either by the assessee or by the Department. Therefore, they are handicapped in making an effective represen....

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....sing officer should send a copy of the Memorandum of Appeal to the DRs office. The assessing officers should strictly comply with these instructions. In case of any default, the DRs should bring the ....