Launching of Prosecution in Search & Seizure cases

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ). Sub: Launching of Prosecution in Search & Seizure cases. Please refer o the deliberations in the All India Annual Conference of DGs (Inv.) and Central charges of Income Tax held in April, 2002 at Delhi on the subject of 'Searches as Effective Deterrence'. It has been noted that even after searches, there is lack of effective deterrence on tax evaders because of the fact that not many prosecut .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... be invoked against a a person for refusing to answer any question demanded by a public servant in the exercise of his legal powers (Section 179), or for refusing to sign any statement made by such person before the public servant (Section 180), or for making a false statement by such person before the public servant although such person knows or believes that such statement is false or not true ( .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . In view of above, I would like you to give your personal attention to this important aspect of work so that prosecution complaints are filed in appropriate cases expeditiously. Please note that your performance in the area of this work will be judged on the basis of quality and number of cases initiated during the year. Progress in this Held is to be reported in your monthly D.O. letter. Pleas .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X