Search and seizure procedures require objective evidence recording, timely asset release and strict time bound reporting. Search & Seizure operations must be conducted with objectivity and accountability: record statements under Sec 132(4) with supporting evidence, preserve and back up seized electronic data, include computer knowledgeable staff in search teams, lift restraint orders within one month, process explained seized assets for release under Sec 132B within 120 days after giving opportunity to the assessee, allow inspection of seized records within 15 days of application, initiate assessments promptly after the return filing window, resolve major appraisal/assessment deviations through recorded discussions, and maintain a detailed register plus periodic progress reports to supervisory authorities.
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 and seizure procedures require objective evidence recording, timely asset release and strict time bound reporting.
Search & Seizure operations must be conducted with objectivity and accountability: record statements under Sec 132(4) with supporting evidence, preserve and back up seized electronic data, include computer knowledgeable staff in search teams, lift restraint orders within one month, process explained seized assets for release under Sec 132B within 120 days after giving opportunity to the assessee, allow inspection of seized records within 15 days of application, initiate assessments promptly after the return filing window, resolve major appraisal/assessment deviations through recorded discussions, and maintain a detailed register plus periodic progress reports to supervisory authorities.
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