Production of seized records permitted for on-site revenue audit scrutiny by visiting representatives in presence of custody officer. The Government directs production of seized records for scrutiny by Revenue Audit Parties by making documents available for on-site audit examination; to avoid delay and loss from formal transfer, a representative will attend at the Assessing Officer's office where custody of records is maintained and scrutinize the records in the presence of the Assessing Officer.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Production of seized records permitted for on-site revenue audit scrutiny by visiting representatives in presence of custody officer.
The Government directs production of seized records for scrutiny by Revenue Audit Parties by making documents available for on-site audit examination; to avoid delay and loss from formal transfer, a representative will attend at the Assessing Officer's office where custody of records is maintained and scrutinize the records in the presence of the Assessing Officer.
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