Order book and entry thereon

Chintan Shah (-) (534 Points)

15 March 2010  

Dear Friends,

 

In respect of Assessment proceedings, what is meant by order book and order book entry?

 

The AO maintains the same. Is it necessary to make an entry in order book at the time of hearing? Order book entry has to be made in respect of each time when the assessee or his AR is present before the AO or only the first time? What are the details that are to be entered in the order book? Is the reponsibility to make order book entry with the AO or with the assessee? What is the evidence value of order book?

 

Please do answer all these questions..... It would be really helpfull....

Thx in adv.

 

Chintan