Search and seizure assessment procedures require prompt independent enquiries and timed issuance of questionnaires to ensure thorough investigations. Procedural measures require Investigation Directorates to forward draft questionnaires which Assessing Officers, in consultation with Jt./Addl. CIT(C), must issue or modify within 15 days with reasons; AOs must conduct prompt enquiries from independent sources based on seized material, not await assessees' replies or returns, record actions in MIS reports, follow prescribed timeframes set by CCs/DGs, and produce speaking assessment orders that incorporate submissions and state reasons for non acceptance.
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 assessment procedures require prompt independent enquiries and timed issuance of questionnaires to ensure thorough investigations.
Procedural measures require Investigation Directorates to forward draft questionnaires which Assessing Officers, in consultation with Jt./Addl. CIT(C), must issue or modify within 15 days with reasons; AOs must conduct prompt enquiries from independent sources based on seized material, not await assessees' replies or returns, record actions in MIS reports, follow prescribed timeframes set by CCs/DGs, and produce speaking assessment orders that incorporate submissions and state reasons for non acceptance.
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