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

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..... on 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 were prevented by sufficient cause or debarred by ITO fro .....

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..... ii) 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 was disclosed to the assessee and that he was given a reasonable .....

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..... ust 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 the test of appeal. 4. With a larger number of cases being disposed off in .....

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