Centralization of preventive units emphasized; prompt return of documents and safeguards against vexatious searches mandated. Centralize Preventive/Anti-evasion wings at Commissionerate headquarters with permitted branch offices in distant divisions. Return unrelied documents promptly and provide certified copies for statutory and financial purposes within thirty days at assessee cost; retain relied-upon documents until case finality. Officers must carry identity cards, present them on visits and record particulars in assessees' visitor books. Reiterate prohibition on vexatious searches, detentions or other injurious acts without reason to believe they are required for execution of duty; senior officials must ensure compliance and strict implementation.
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Centralization of preventive units emphasized; prompt return of documents and safeguards against vexatious searches mandated.
Centralize Preventive/Anti-evasion wings at Commissionerate headquarters with permitted branch offices in distant divisions. Return unrelied documents promptly and provide certified copies for statutory and financial purposes within thirty days at assessee cost; retain relied-upon documents until case finality. Officers must carry identity cards, present them on visits and record particulars in assessees' visitor books. Reiterate prohibition on vexatious searches, detentions or other injurious acts without reason to believe they are required for execution of duty; senior officials must ensure compliance and strict implementation.
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