When proceeding/hearings were held, then order/proceeding sheet should be available

BBC World News Limited vs. ADIT (Delhi High Court)

We have examined the original record but did not find the proceedings or order sheets relating to original proceedings on record. This is a serious lapse, and it is apparent that the proceeding sheets in the respondents^‟ custody and charge, have been removed. The record belongs to the respondents and was in their custody and charge. It was’  their duty and obligation to maintain the records properly and as per law and to ensure their sanctity and accur

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