SCN & and further appeals

Dear Sir,

If it is SCN from AO, then we have to rebutt to each and every issue that is raised in the SCN.

With the result, I got the order in my favour.

But, subsequently, the department is going for appeal wherein they made nearly 25 paras of grounds of appeal. Now do I have to make rebuttal /memorandum of cross objections/ comments to each and every para of those 25 grounds of appeal? kindly advise.