Decentralization of search cases: transfer eligible files after appellate steps, retaining only prosecution-linked matters until prosecution is launched. Guidelines require decentralization of search-group cases after the Department files a second appeal or after preparation of a paper book where the assessee has filed second appeal, while retaining only those specific cases where prosecution is contemplated until prosecution is launched; prosecution-related seized material must be held until completion of proceedings and then handed to the Nodal Officer/DCIT (Prosecution) or retained by the AO if court location differs, with other seized documents returnable to the assessee against an undertaking prior to transfer.
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.
Decentralization of search cases: transfer eligible files after appellate steps, retaining only prosecution-linked matters until prosecution is launched.
Guidelines require decentralization of search-group cases after the Department files a second appeal or after preparation of a paper book where the assessee has filed second appeal, while retaining only those specific cases where prosecution is contemplated until prosecution is launched; prosecution-related seized material must be held until completion of proceedings and then handed to the Nodal Officer/DCIT (Prosecution) or retained by the AO if court location differs, with other seized documents returnable to the assessee against an undertaking prior to transfer.
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