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TMI Blog2021 (2) TMI 925X X X X Extracts X X X X X X X X Extracts X X X X ..... e writ-applications. We do not intend to discourage or lower down the morale of all the officers before us. Our endeavour is only to bring it to their notice that they should act and perform their duties within the four corners of law. They should not take law in their hands. On the contrary, this Court has always appreciated the efforts put in by the officers in catching hold of fraudsters and al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Yogesh Shaw, (8) Shri Kishore Upadhyay, (9) Shri B.S. Rathod, and (10) Shri Abhinav Chaowdhary, have joined the video conference. Dr. Satish Dhavale, the Additional Director General, Surat, took the lead when the officers were called upon to respond to the writ-applications which have been filed complaining of the undue harassment etc. We inquired with Dr. Satish Dhavale as to whether he is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons shall implead the CBIC as the party respondent in their respective writ-applications. The cause-title be amended accordingly. Mr. Devang Vyas, the learned Additional Solicitor General of India, waives service of notice for and on behalf of the CBIC. Mr. Vyas shall discuss the matter seriously with the highest authority of the CBIC. We put the CBIC to notice as to why the guidelines as stated i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ands. On the contrary, this Court has always appreciated the efforts put in by the officers in catching hold of fraudsters and all those persons involved in the huge scam of tax evasion etc. It shall be open for the officers to conduct the search proceedings under Section-67, but, strictly in accordance with law. 6. Post these matters for further hearing on 23rd February 2021. On the next date ..... X X X X Extracts X X X X X X X X Extracts X X X X
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