Order Sheets: In the order sheet there is recording about notices issued to assessee/ taxpayer or other concerned parties, communication to and between assessee/ parties, details of hearings and other matters with which the assessee / concerned party is directly concerned. Even a departmental communication between two or more authorities, in connection with assessment, penalty , appeal, revision , audit and any other proceedings against the assessee/ concerned party are relevant to assessee. The order sheet is a very vital part of assessment records/ or record of other proceedings and it is also a very vital evidence concerning proceedings taken in relation to assessment, penalty, appeals, revision, refunds, rectification etc. The evidence in form of order sheet can be used by the A.O. as well as the assessee in any proceedings up to the stage of CBDT and Supreme Court. Circular of the Board: The circular of the Board dt. 28.06.1965 No. 17 (XL-36), provides for inspection fee