Revision in Guidelines for assessments in search and seizure cases

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..... Central) Chief Commissioners of Income Tax (CCA). Bhopal Sir/Madam Sub : Revision in Guidelines for assessments in search and seizure cases - reg. I am directed to refer to Board's letter F.No. 286/161/2006-IT(Inv.II) dated 22nd Dec, 2006 on Guidelines for assessments in search and seizure cases. 2. As per the Para 1.5 of the guidelines for assessment in search and seizure cases, an action .....

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..... od, should be conducted without waiting for filing of the return for the assessment year relating to the year of search. iii. A Search Register, as prescribed in para 4.6 of the aforementioned Guideline should be prepared and maintained by the Assessing Officers of the Central Charges instead of Range heads. 4. The aforesaid changes should be brought to the notice of all the officers of your re .....

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