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Drafting of reply

Ritik Chopra (student) (8128 Points)

16 April 2021

What are the points to keep in mind while drafting a reply to IT officer?

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CA. Sourav Sarkar (Chartered Accountant ) (24583 Points)
Replied 16 April 2021

Content of communication with Department
 Communication of Facts to the Assessing Officer
 Facts to be communicated in a pointed manner
 Ensure precise and accurate matter to be reported therein
 Explaining situations or perspective to the Assessing Officer
 Situations or perspectives shall be mentioned with specific sub-headings
 Pointed findings under a different situations shall be mentioned in reply with its
practical implications.
 Alternate Claims shall also be mentioned where implication under different situations
are explained.
 Raising legal issues i.e. Point of Law before the Assessing Officer
 Relevant extracts of legal references shall be quoted in the reply
 Inference drawn from specific point of law shall be explained in context of the matter
in hand separately
 In context of matter in hand, conclude each observation with implication of such
point of law on actual addition

Basic Principles for Drafting of any Response
 Ensure accuracy of facts to be mentioned in response
 Ensure proper grammar and language in drafting a
response
 Be concise and use short sentences while drafting a
response
 Ensure important points are not overlooked while
drafting a response
 Incorporate Introduction and Conclusion to every
specific issue while drafting a respons