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TMI BlogProcedure for expeditious disposal of search &seizure cases.X X X X Extracts X X X X X X X X Extracts X X X X ..... mpliance from tax payers. The other essential limb of the same policy is intensive scrutiny and relentless investigation in the remaining cases so as to leave no doubt in the minds of tax payers that the Department means business and that they cannot get away with anything they declare in their returns. The increased tempo of searches and seizures is thus an essential step in the implementation of the total policy package which reposes increasing faith in the tax payer and seeks to ensure at the same time that this faith is not abused. 3. It has been observed that inspite of instructions issued from time to time, the reports regarding searches are either not received on time or are incomplete. This causes avoidable embarrassment. Similarl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... endorsed to D.I. in case the search was authorised by C.I.T. (c)Within 3 days of the completion of search, a detailed report should be sent high-lighting the points which came to the notice of the department during the search operations to enable the board to appraise the Minister of state(Finance) and the Finance Minster in the matter. This report will also indicate the name and designation of the assessing officer IAC/CIT who will be handling the search case. A copy of the report shall also be endoresed to the concerned D.I. in the case the search was authorised by C.I.T. (d) The officers of the Investigation wing need not scrutinise the seized documents as was being done hitherto but should only make enquiry in hot pursuit cases eme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arate search. How many such cases an officer can be expected to dispose of in a year will depend on the nature and extent of the material seized, the competence skill and experience of the officer assigned to process the case and so on. (g) It has also been decided that all search and seizure cases brought forward as on 1-4-85 should be disposed of by 31-12-85 and current search and a seizure cases should be completed within 6 months of the search excepting when there is a legal impediment. It is also clarified that the mere filing of an application before the settlement commission does not operate as a bar to assessment proceedings and therefore, examination of seized material and necessary investigation should be continued and qualifica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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