Seizure to books of account and documents which have not been produced.

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..... erent stages of proceedings u/s 132(i) the Director of Inspection or the Commissioner of Income-tax and the authorised officer must apply their minds and form opinion as to the relevancy or usefulness of books of accounts and other documents, Shri S. Narayan, the then Chairman, C.B.D.T., also stressed in his confidential D.O.F.No. 286/36/77-IT(INV), dated the 25th May, 1977, that there should be n .....

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..... ficers should review from time to time whether part of the seized books could further be released. Even in cases where the books cannot be released for any reason the assessee should be permitted to take extracts/photostat copies and it should be ensured that no inconvenience is caused to him. 3. These instructions may please be brought to the notice of all the officers working in your charge. .....

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