Order book and entry thereon

Tax queries 425 views 3 replies

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

Replies (3)

anyone there who can answer this>????????????????

helooooooo....... please answer meeeeee.........

Hello,

 

Order book is a piece of paper which is maintained by the A.O. Whenever the assessee goes for hearing, the A.O. writes abt the submissions made and to be made in next hearing with the date of the next hearing given. It will be signed by both A.O and the assessee or the representative of the Assessee.

 

Its for the official purpose of AO. copy wont be given to assessee. Also its like a check list for Ao for what is sbumitted and what is pending and what is additional asked in hearing.

 

Shivang


CCI Pro

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