Security of seized materials: strict custody and verification procedures required to prevent tampering and preserve evidence. Security of seized and impounded books, documents and electronic storage devices requires numbered and sealed pages at seizure, Control Room verification, and immediate rectification of discrepancies. Processing officers must identify and copy Core Documents, confront them with the assessee during post search investigation, and annex photocopies and corroborating evidence to the Appraisal Report. Inspections must be recorded in a prescribed register and supervised. Receiving officers must verify materials against Panchnama and Appraisal Report, report discrepancies to the CIT, and bear custody responsibility for any subsequent loss or tampering unless preexisting defects are recorded.
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.
Security of seized materials: strict custody and verification procedures required to prevent tampering and preserve evidence.
Security of seized and impounded books, documents and electronic storage devices requires numbered and sealed pages at seizure, Control Room verification, and immediate rectification of discrepancies. Processing officers must identify and copy Core Documents, confront them with the assessee during post search investigation, and annex photocopies and corroborating evidence to the Appraisal Report. Inspections must be recorded in a prescribed register and supervised. Receiving officers must verify materials against Panchnama and Appraisal Report, report discrepancies to the CIT, and bear custody responsibility for any subsequent loss or tampering unless preexisting defects are recorded.
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