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of <h1>Income Tax Search and Seizure Assessment Guidelines: Three-Stage Process for Evidence-Based Proceedings Under Sections 153A/153C/148</h1> The circular outlines comprehensive guidelines for handling search and seizure assessments under Income Tax law. It establishes a three-stage process: from receiving appraisal reports to filing returns; post-return filing procedures; and final assessment order preparation. Key requirements include thorough examination of seized materials, proper documentation of evidence, issuance of appropriate notices under sections 153A/153C/148, and preparation of speaking assessment orders based on evidence rather than conjecture. The guidelines emphasize adherence to principles of natural justice, proper recording of satisfaction for penalty proceedings, and systematic post-assessment actions including potential prosecution and proper management of seized assets.
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