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Search authorisation standards: searches limited to credible evidence or serious conspiracies and require DGIT (Inv.) approval. Searches are limited to cases with credible evidence of substantial undisclosed income/assets or significant concealment, and to conspiracies causing public harm; searches of prominent professionals require compelling proof. Searches must be authorised only by the concerned DGIT (Inv.), who is accountable, and the Investigation Wing must complete post-search enquiries, appraisal reports, and handing over of seized accounts within a prescribed period. DGIT (Inv.) must ensure competent, integrity-checked personnel, specialised NADT training, and strict compliance.
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.
Search authorisation standards: searches limited to credible evidence or serious conspiracies and require DGIT (Inv.) approval.
Searches are limited to cases with credible evidence of substantial undisclosed income/assets or significant concealment, and to conspiracies causing public harm; searches of prominent professionals require compelling proof. Searches must be authorised only by the concerned DGIT (Inv.), who is accountable, and the Investigation Wing must complete post-search enquiries, appraisal reports, and handing over of seized accounts within a prescribed period. DGIT (Inv.) must ensure competent, integrity-checked personnel, specialised NADT training, and strict compliance.
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