Evidences in the course of assessment proceedings - systematic analysis and presentation of facts

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....ke Income-tax Officers to bestow greater care and attention in drafting assessment order, so that the new provisions regulating the production of additional evidence before Appellate Assistant Commissioners are not rendered ineffective by assessees raising the plea that they were not given sufficient opportunity to produce relevant evidence in the course of the assessment proceedings or that they ....

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....sitions issued should be mentioned in the assessment order. (iii) Where the I.T.O. proposes to utilise any information or evidence gathered by him against the assessee he has to furnish the substance of the information or evidence in his possession to the assessee and give him adequate opportunity to rebut the same. In such cases the assessment order must clearly show that relevant information ....

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.... they are relevant for the purposed of that addition or disallowance) must be discussed separately in one or more paragraphs of the assessment order. 3. Proper appreciation of evidence on record and the systematic analysis and presentation of facts on the lines explained in the preceding paragraph will be of considerable help in making fair and well-balanced assessments which will also stand th....