Validity of search: Department must file comprehensive written submissions detailing satisfaction notes and corroborating material in High Court challenges. Challenges to the validity of search in High Court proceedings require the Department to file comprehensive written submissions including the satisfaction note, a brief outline of steps leading to the search warrant, and a summary of information and materials corroborated by the search; CCIT/CIT and DGIT(Inv.)/DI(Inv.) must ensure compliance and forward submissions and paper books to the Board when an SLP is recommended.