https://www.taxtmi.com/caselaws?id=160075 The Tribunal upheld the legality of search and seizure operations conducted on November 1, 1995, and October 1, 1996, finding them to be lawful and based on credible information of tax evasion. The reasons recorded for the seizures were deemed valid and not perverse. Non-compliance with Rule 207 regarding witness presence during seizures was held to be non-mandatory, and the retention orders for seized records were considered valid, as the applicants had not objected during the proceedings. The applications were dismissed without costs. en-us Wed, 15 Jul 1998 00:00:00 +0530 Mon, 09 Dec 2013 12:42:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160075 The Tribunal upheld the legality of search and seizure operations conducted on November 1, 1995, and October 1, 1996, finding them to be lawful and based on credible information of tax evasion. The reasons recorded for the seizures were deemed valid and not perverse. Non-compliance with Rule 207 regarding witness presence during seizures was held to be non-mandatory, and the retention orders for seized records were considered valid, as the applicants had not objected during the proceedings. The applications were dismissed without costs. Case-Laws VAT and Sales Tax Wed, 15 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160075