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