Seizure limits: restrict seizure to unproduced books, require timely release and permit extracts to minimise inconvenience. Authorised officers must form a considered opinion on the relevancy and usefulness of books and documents before seizure and limit seizure to materials not produced or unlikely to be produced. Assessing Officers should promptly release seized books no longer required and seek further retention only with proper justification; periodic review of seized records is required and assessees must be allowed extracts or photocopies where release is not possible.
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.
Seizure limits: restrict seizure to unproduced books, require timely release and permit extracts to minimise inconvenience.
Authorised officers must form a considered opinion on the relevancy and usefulness of books and documents before seizure and limit seizure to materials not produced or unlikely to be produced. Assessing Officers should promptly release seized books no longer required and seek further retention only with proper justification; periodic review of seized records is required and assessees must be allowed extracts or photocopies where release is not possible.
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