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of <h1>CBDT Circular Highlights Panchnama Deficiencies in Search Operations; Stresses Accurate Documentation to Prevent Litigation</h1> The circular from the Central Board of Direct Taxes addresses deficiencies in the preparation of panchnamas during search and seizure operations. Key issues include incomplete details of authorized individuals, incorrect identification of searched premises, and insufficient documentation of officials and witnesses involved. It emphasizes the importance of accurate panchnamas due to their evidentiary value and potential to prevent litigation. Authorized officers are instructed to ensure thorough preparation, and guidelines are provided for handling warrants of authorization. The circular urges adherence to these protocols to maintain the integrity of search operations.
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