https://www.taxtmi.com/circulars?id=9518 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. en-us Sat, 09 Jul 1983 00:00:00 +0530 Tue, 11 Mar 2025 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9518 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. Circulars Income Tax Sat, 09 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9518