Appraisal report deadline: forward reports within the prescribed period after search initiation, allowing grouped reports if needed. Appraisal reports from search and seizure operations must be forwarded within two months of the initiation of the search; delays had harmed the Investigation Wing's image and led to repeated summoning of assessees. The two-month limit is to be observed even if warrants are executed at different times, in which case two or more reports may be forwarded in a group, with detailed investigations continuing thereafter.
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.
Appraisal report deadline: forward reports within the prescribed period after search initiation, allowing grouped reports if needed.
Appraisal reports from search and seizure operations must be forwarded within two months of the initiation of the search; delays had harmed the Investigation Wing's image and led to repeated summoning of assessees. The two-month limit is to be observed even if warrants are executed at different times, in which case two or more reports may be forwarded in a group, with detailed investigations continuing thereafter.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
